Teachers-Allowable deductions
Answering machines, mobile phones, pagers, beepers and other telecommunications equipment: A deduction is allowable for the work-related portion of the rental cost or for depreciation on the purchase price of these items.
Briefcases: A deduction is allowable for the work-related portion of depreciation on the purchase price of a briefcase.
Calculators and electronic organisers: A deduction is allowable for the work-related portion of depreciation on the purchase price of these items
Car wash expenses: A deduction is allowable for the cost of cleaning a car if it is used for work purposes
Computers and software : A deduction is allowable for depreciation on the cost of computers and related software, if purchased together, that are used for work-related purposes. If the software is bought separately from the computer, a deduction is allowable in full in the year of purchase.
Conferences, seminars and training courses : A deduction is allowable for the cost of attending conferences, seminars and training courses. There must be a relevant nexus with the current income-earning activities of the teacher.
Depreciation of equipment : A deduction is allowable for depreciation to the extent of the work-related use of the equipment.
Fares: A deduction is allowable for the cost of using public transport for work-related travel. See Motor vehicle and other transport expenses
First aid courses : A deduction is allowable if it is necessary for an employee teacher, as a designated first aid person, to undertake first aid training to assist in emergency work situations. If the cost of the course is met by the employer, or is reimbursed to the employee teacher, no deduction is allowable.
Private study : A deduction is allowable for the running expenses of a private study to the extent that the private study is used for work performed at home
Insurance of tools and equipment: A deduction is allowable for the cost of insurance of equipment to the extent of its work-related use.
Laundry and maintenance of clothing, uniforms and footwear: A deduction is allowable for the cost of laundry and maintenance of supplied or purchased clothing, uniforms or footwear if these items are of a kind described under Clothing, uniforms and footwear
Meals: A deduction may be allowable where an overtime meal allowance has been paid .A deduction may be allowable if meal costs are incurred by an employee teacher who travels for work-related purposes.
Motor vehicle and other transport expenses: Transport expenses include public transport fares, and the running costs associated with using motor vehicles, motor cycles, bicycles, etc., for work-related travel.
Overtime meal expenses: A deduction is allowable for the cost of meals bought while working overtime if an award overtime meal allowance is received.
Parking fees and tolls: A deduction is allowable for parking fees (but not fines), bridge and road tolls paid by an employee teacher while travelling in the course of employment, e.g., between work places.
Professional library: A deduction is allowable for depreciation of a professional library to the extent of its work-related use. The content of reference material must be directly relevant to the income-earning activities.
Repairs to equipment: A deduction is allowable for the cost of repairs to equipment, to the extent of the work-related use of the item.
Self education expenses: A deduction is allowable for the cost of self education if there is a direct connection between the self education and the employee teacher’s current income-earning activities. Self education costs can include fees, travel, books and equipment.
Teaching aids: A deduction is allowable for the cost of teaching aids to the extent they are used for work-related purposes.
Technical or professional publications: A deduction is allowable for the cost of buying or subscribing to journals, periodicals and magazines that have a content specifically related to an employee teacher’s employment and are not general in nature.
Telephone, mobile phone, pager, beeper and other telecommunications equipment expenses: A deduction is allowable for the rental cost or for depreciation on the purchase price to the extent of the work-related use of the item.
Cost of calls: A deduction is allowable for the cost of work-related calls.
Rental costs: A deduction is allowable for a proportion of telephone/ equipment rental costs if an employee teacher can demonstrate that he or she is ‘on call’, or required to telephone his or her employer, students etc., on a regular basis while away from school.
Travel expenses: A deduction is allowable for the cost of travel (fares, accommodation, meals and incidentals) incurred by an employee teacher when travelling in the course of employment e.g., to a conference interstate.
Union or professional association fees: A deduction is allowable for annual fees paid to unions and professional associations.
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