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<\/a>This checklist contains a general list of general and specific employment-related deductions and should be used as a guide only. The results may vary depending on individual circumstances. The individual should also have the relevant written evidence where required. Also, how much of the expense is allowable as a tax deduction will depend on the extent the expenses are incurred in earning the person\u2019s assessable income.<\/p>\nTax deductible?<\/strong><\/td>\n<\/tr>\n| Admission fees: For lawyers and other professionals. Disallowed as capital cost.<\/td>\n | No<\/td>\n<\/tr>\n | Airport lounge membership: Deductions to the extent used for work-related purposes.<\/td>\n | Yes<\/td>\n<\/tr>\n | Annual practising certificate: Applies to professional persons and other contractors who must pay an annual fee to practice in their chosen field.<\/td>\n | Yes<\/td>\n<\/tr>\n | Bank charges: Deductions are allowed if account earns interest. Not private transaction fees.<\/td>\n | Yes<\/td>\n<\/tr>\n | Bribes to government officials and foreign government officials: Also exclude from the cost base and reduced cost base of CGT assets and cost of depreciating assets.<\/td>\n | No<\/td>\n<\/tr>\n | Briefcase: If used for work and\/or business purposes the cost is fully deductible if $300 or less. If more than $300, it must be depreciated.<\/td>\n | Yes<\/td>\n<\/tr>\n | Calculators and electronic organisers: If used for work and\/or business purposes the cost is fully deductible if $300 or less. If more than $300, it must be depreciated.<\/td>\n | Yes<\/td>\n<\/tr>\n | Car: See Travel.<\/td>\n | <\/td>\n<\/tr>\n | Child care fees<\/td>\n | No<\/td>\n<\/tr>\n | Cleaning: Of protective clothing and uniforms.<\/td>\n | Yes<\/td>\n<\/tr>\n | Clothing, uniforms and footwear<\/td>\n | Yes<\/td>\n<\/tr>\n | Compulsory uniform: Uniform must be unique and particular to an organisation (eg corporate uniform).<\/td>\n<\/tr>\n | Non-compulsory uniform: If on a register kept by the Department of Industry, Science and Tourism.<\/td>\n<\/tr>\n | Occupational specific: The clothing identifies a particular trade, vocation or profession (eg chefs and nurses).<\/td>\n<\/tr>\n | Protective: Must be used to protect the person or their conventional clothing.<\/td>\n<\/tr>\n | May include sunscreen.<\/td>\n<\/tr>\n | Club membership fees<\/td>\n | No<\/td>\n<\/tr>\n | Coaching classes: Allowed to performing artists to maintain existing skills or obtain related skills.<\/td>\n | Yes<\/td>\n<\/tr>\n | Computers and software: Software is deductible if it costs less than $300, otherwise deductible over 2.5 years. Except in-house developed software which is over five years (four years before 1 July 2015)<\/td>\n | Yes<\/td>\n<\/tr>\n | Conferences, seminars and training courses: Allowed if designed to maintain or increase employee\u2019s knowledge, skills or ability.<\/td>\n | Yes<\/td>\n<\/tr>\n | Conventional clothing<\/td>\n | No<\/td>\n<\/tr>\n | Depreciation: Tools, equipment, and plant used for work purposes for each item costing more than $300. Items costing $300 or less are deductible outright in the year of acquisition.<\/td>\n | Yes<\/td>\n<\/tr>\n | Driver\u2019s licence: Cost of acquiring and renewing.<\/td>\n | No<\/td>\n<\/tr>\n | Dry cleaning: Allowed if the cost of the clothing is also deductible.<\/td>\n | Yes<\/td>\n<\/tr>\n | Election expenses of candidates: No limit for Federal, State and Territory.<\/td>\n | Yes<\/td>\n<\/tr>\n | Limit of $1,000 for local government.<\/td>\n<\/tr>\n | Employment agreements: Existing employer (see TR 2000\/5).<\/td>\n | Yes<\/td>\n<\/tr>\n | Not available for new business\/employer.<\/td>\n<\/tr>\n | Fines: Imposed by court, or under law of Commonwealth, State, Territory or foreign country (s26-5).<\/td>\n | No<\/td>\n<\/tr>\n | First Aid course: Provided it is directly related to employment or business activities.<\/td>\n | Yes<\/td>\n<\/tr>\n | Gaming licence: Hospitality and gaming industry.<\/td>\n | Yes<\/td>\n<\/tr>\n | Gifts of $2 or more: If made to approved \u201cdeductible gift recipient\u201d body or fund.<\/td>\n | Yes<\/td>\n<\/tr>\n | See ato.gov.au for a full list. Gifts to clients are deductible if employees can demonstrate a direct connection with earning assessable income.<\/td>\n<\/tr>\n | Glasses and contact lenses (prescribed): These would qualify as medical expenses. Deductible if \u201cprotective clothing\u201d.<\/td>\n | No<\/td>\n<\/tr>\n | Glasses and goggles: Protective only.<\/td>\n | Yes<\/td>\n<\/tr>\n | Grooming<\/td>\n | No<\/td>\n<\/tr>\n | HELP\/HECS repayments<\/td>\n | No<\/td>\n<\/tr>\n | Home office expenses: Utility expenses (for example, heat, light, power and depreciation on depreciating assets).<\/td>\n | <\/td>\n<\/tr>\n | Occupancy expenses: For example, rent, insurance, rates and land tax.<\/td>\n | Yes<\/td>\n<\/tr>\n | Deductible only to the extent that home or study is used for income-producing purposes.<\/td>\n | <\/td>\n<\/tr>\n | Income continuance insurance: Allowed only if the proceeds are assessable.<\/td>\n | Yes<\/td>\n<\/tr>\n | Insurance \u2013 sickness or accident: When benefits would be assessable income.<\/td>\n | Yes<\/td>\n<\/tr>\n | Interest: Allowed if money borrowed for work-related purposes or to finance income earning assets. Interest paid on underpayment of tax (eg general interest charge) is deductible.<\/td>\n | Yes<\/td>\n<\/tr>\n | Fines and administrative penalties are not deductible. Interest on capital protected loans deductible except for non-deductible capital protection component.<\/td>\n<\/tr>\n | Internet and computer equipment: Expenses allowed to the extent incurred in deriving individual\u2019s work-related income, carrying on a business or earning investment income (eg share investing).<\/td>\n | Yes<\/td>\n<\/tr>\n | Laundry and maintenance: Allowed if the cost of clothing is allowable (see Work related clothing). Reasonable claims of laundry expenses up to $150 do not need to be substantiated.<\/td>\n | Yes<\/td>\n<\/tr>\n | Legal expenses: Renewal of existing employment contract.<\/td>\n | Yes<\/td>\n<\/tr>\n | Meals<\/td>\n | <\/td>\n<\/tr>\n | Eaten during normal working day.<\/td>\n | No<\/td>\n<\/tr>\n | Meals acquired when travelling overnight for work-related purpose.<\/td>\n | Yes<\/td>\n<\/tr>\n | Meals when travelling (not overnight).<\/td>\n | No<\/td>\n<\/tr>\n | Overtime meals: If allowance received under award.<\/td>\n | Yes<\/td>\n<\/tr>\n | Medical examination: Only if from the referral of a work-related business licence.<\/td>\n | Yes<\/td>\n<\/tr>\n | Motor vehicle expenses: See Travel expenses.<\/td>\n | <\/td>\n<\/tr>\n | Newspapers: Claims may be allowed in limited cases if the publication is directly related to income-producing activities.<\/td>\n | No<\/td>\n<\/tr>\n | <\/td>\n | <\/td>\n<\/tr>\n | Parking fees and tolls: Includes bridge and road tolls (but not fines) paid while travelling for work-related purposes.<\/td>\n | Yes<\/td>\n<\/tr>\n | Photographs (performing arts \u2013 with income producing purpose)<\/td>\n | <\/td>\n<\/tr>\n | Cost of maintaining portfolio.<\/td>\n | Yes<\/td>\n<\/tr>\n | Cost of preparing portfolio.<\/td>\n | No<\/td>\n<\/tr>\n | Practising certificate: Applies to professional employees.<\/td>\n | Yes<\/td>\n<\/tr>\n | Prepaid expenditure for tax shelter arrangements: They must be spread over the period in which the services are provided.<\/td>\n | Yes<\/td>\n<\/tr>\n | Prepaid expenses: Non-business individuals and SBE taxpayers claim is fully deductible if services are to be performed in period not exceeding 12 months.<\/td>\n | Yes<\/td>\n<\/tr>\n | All other taxpayers must apportion claim over the period of service.<\/td>\n<\/tr>\n | Professional association and membership fees: Maximum of $42 if no longer gaining assessable income from that profession. Up front joining fees are generally capital in nature so would not be deductible under s8-1. Annual deductions may also be available in the same year under s8-1 where the criteria are satisfied \u2013 s25-55.<\/td>\n | Yes<\/td>\n<\/tr>\n | Professional library (books, CDs, videos etc) Established library (depreciation allowed)<\/td>\n | Yes<\/td>\n<\/tr>\n | New books: Full claim if cost $300 or less (includes a set if total cost is $300 or less).<\/td>\n | Yes<\/td>\n<\/tr>\n | New books: Depreciation if cost over $300 (includes a set if total cost is more than $300).<\/td>\n | Yes<\/td>\n<\/tr>\n | Protective equipment: Includes harnesses, goggles, safety glasses, breathing masks, helmets, boots. Claims for sunscreens, sunglasses and wet weather gear allowed if used to provide protection from natural environment.<\/td>\n | Yes<\/td>\n<\/tr>\n | Removal and relocation costs If paid by the employer, may be exempt from FBT, but deductible.<\/td>\n | No<\/td>\n<\/tr>\n | Repairs (income producing property\/or work-related equipment).<\/td>\n | Yes<\/td>\n<\/tr>\n | Self-education costs: Claims for fees, books, travel (see below) and equipment etc allowed if there is a direct connection between the course and the person\u2019s income earning activities.<\/td>\n | Yes<\/td>\n<\/tr>\n | No claim for the first $250 if course is undertaken at school or other educational institution and the course confers a qualification. However, that first $250 can be offset against private expenses, eg travel, child minding fees, etc.<\/td>\n<\/tr>\n | Seminars Including conference and training courses if sufficiently connected to work activities.<\/td>\n | Yes<\/td>\n<\/tr>\n | Social functions<\/td>\n | No<\/td>\n<\/tr>\n | Stationery (diaries, log books etc.)<\/td>\n | Yes<\/td>\n<\/tr>\n | Subscriptions<\/td>\n | <\/td>\n<\/tr>\n | Publications If a direct connection between publication and income earned by taxpayer.<\/td>\n | Yes<\/td>\n<\/tr>\n | Sports clubs.<\/td>\n | No<\/td>\n<\/tr>\n | Sun protection. Claims for sunglasses, hats and sunscreen allowed for taxpayers who work outside.<\/td>\n | Yes<\/td>\n<\/tr>\n | Superannuation contributions: Claims allowed in respect of employees. Substantially self-employed persons if their assessable income, reportable fringe benefits plus reportable employer superannuation contributions is less than 10% of their total assessable income from all sources, reportable fringe benefits plus reportable employer superannuation contributions total.<\/td>\n | Yes<\/td>\n<\/tr>\n | \u00a0No deduction is available for interest on borrowed monies used to finance deductible personal superannuation contributions.<\/td>\n<\/tr>\n | <\/td>\n<\/tr>\n | Supreme Court library fees Applies to barristers and solicitors if paid on annual basis.<\/td>\n | Yes<\/td>\n<\/tr>\n | Tax agent fees (deduction can be claimed in the income year the expense is incurred).<\/td>\n | Yes<\/td>\n<\/tr>\n | Travel and accommodation expenses if for travel to a tax agent or other recognised tax adviser to obtain tax advice, have returns prepared, be present at audit or object against an assessment.<\/td>\n<\/tr>\n | Cost of other incidentals if incurred in having tax return prepared, lodging an objection or appeal or defending an audit.<\/td>\n<\/tr>\n | Technical and professional publications<\/td>\n | Yes<\/td>\n<\/tr>\n | Telephones and other telecommunications equipment (including mobiles, pagers and beepers.) Cost of telephone calls (related to work purposes).<\/td>\n | Yes<\/td>\n<\/tr>\n | Installation or connection.<\/td>\n | No<\/td>\n<\/tr>\n | Rental charges (if \u201con call\u201d or required to use on regular basis).<\/td>\n | Yes<\/td>\n<\/tr>\n | Silent telephone number.<\/td>\n | No<\/td>\n<\/tr>\n | Tools (work related only) If cost is $300 or less.<\/td>\n | Yes<\/td>\n<\/tr>\n | If cost more than $300, the amount would be depreciable, and the amount deductible equals to the decline in value).<\/td>\n | Yes<\/td>\n<\/tr>\n | Trauma insurance. If benefits capital in nature.<\/td>\n | No<\/td>\n<\/tr>\n | Travel expenses.<\/strong>\u00a0Including public transport, motor vehicles and motor cycles, fares, accommodation, meals and incidentals.<\/td>\n | <\/td>\n<\/tr>\n | Travel between home and work.<\/td>\n | No<\/td>\n<\/tr>\n | Where employee has no usual place of employment (eg travelling salesperson).<\/td>\n | Yes<\/td>\n<\/tr>\n | If \u201con call\u201d.<\/td>\n | No<\/td>\n<\/tr>\n | If actually working before leaving home (eg doctor giving instructions over phone from home. Note that this applies in limited circumstances only).<\/td>\n | Yes<\/td>\n<\/tr>\n | Must transport bulky equipment (eg builder with bulky tools).<\/td>\n | Yes<\/td>\n<\/tr>\n | Travel from home (which is a place of business) to usual place of employment.<\/td>\n | No<\/td>\n<\/tr>\n | Travel from home to alternate work place (for work-related purposes) and return to normal work place (or directly home).<\/td>\n | Yes<\/td>\n<\/tr>\n | Travel between normal work place and alternate place of employment (or place of business) and return (or directly home).<\/td>\n | Yes<\/td>\n<\/tr>\n | Travel between two work places.<\/td>\n | Yes<\/td>\n<\/tr>\n | Travel in course of employment: Note substantiation rules.<\/td>\n | Yes<\/td>\n<\/tr>\n | Travel accompanied by relative (may be allowed if relative is also performing work-related duties).<\/td>\n | No<\/td>\n<\/tr>\n | Union and professional association fees<\/td>\n | Yes<\/td>\n<\/tr>\n | Vaccinations<\/td>\n | No<\/td>\n<\/tr>\n | Union levees<\/td>\n | No<\/td>\n<\/tr>\n | Watch: Unless job specific such as a nurse\u2019s job watch.<\/td>\n | No<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n | Click here to download a spreadsheet file of the table.<\/strong><\/a><\/p>\n |