Uniforms and Protective Clothing

If you are required to wear a uniform that is unique and distinctive to your employer, or if you wear protective or occupation-specific clothing, these costs may be deductible.

You can also claim the cost of:

• Laundry or dry cleaning for work uniforms

• Protective gear such as steel-capped boots, high-vis vests or safety glasses

Ordinary clothing such as black trousers or shirts purchased at retail stores is not deductible, even if worn at work.

Vehicle and Travel Expenses

If you use your personal vehicle for work purposes, such as driving between job sites or visiting clients (excluding travel between home and your regular place of work), you may be able to claim:

• Cents per kilometre method (up to 5,000 km)

• Logbook method (based on actual expenses and business use percentage)

Travel-related deductions may also include accommodation and meals if you are required to stay overnight away from home for work.

Self-Education and Training

You can claim expenses for self-education that is directly related to your current employment. Examples include:

• Course fees

• Stationery and textbooks

• Internet usage for study

• Depreciation of laptops or equipment used for learning

However, if the course is too general or intended to help you gain a new job, it may not be deductible.

Tools, Equipment and Asset Depreciation

Employees who purchase tools, equipment or devices necessary for their role may be able to claim a deduction for either the full amount (if under the instant asset threshold) or claim depreciation over time.

This includes:

• Laptops or tablets used for work

• Trade tools

• Mobile phones (proportion used for work)

Keep all receipts and ensure private use is clearly separated from work use.

Home Office Expenses

If you work from home occasionally or regularly, you may be eligible to claim:

• Electricity for heating, cooling and lighting

• Internet and phone costs

• Office furniture or stationery

• Equipment depreciation

The fixed rate method or actual cost method can be used, depending on your records and the nature of your work-from-home arrangement. Accurate diary records are required for substantiating these claims.

Union Fees and Memberships

You may claim the full amount of:

• Union fees

• Professional memberships related to your current employment

• Subscription costs to trade journals or industry publications

Ensure these relate directly to your current income-producing role.

Mobile Phone and Internet Use

If you use your phone or home internet for work purposes, you can claim a portion of your bill. You must have a record of how much use was for work versus private. The ATO typically recommends maintaining a four-week usage diary as a representative sample.