Evidence to support your claims

If your total claims for deductions from your income as an employee add up to more than $300, you must keep written evidence, such as receipts.

Your written evidence must show you incurred the full amount of your claim, not just the amount over the first $300.

If the total amount you are claiming is $300 or less, you do not need to keep receipts, but you must be able to show how you worked out your claims.

You can claim tax deductions for work-related expenses if all of the following apply:

• you incurred the expense in doing your job
• the expense is not private (personal) or capital in nature
• you can show you incurred the expense by producing receipts or other written evidence.

If you incurred an expense that was capital in nature, you may be able to claim a deduction for the decline in value (depreciation) of the item you purchased.

Note: if you are claiming a deduction for an expense you incurred for something you used partly for work and partly for private purposes (such as mobile phone costs or travel) you can only claim the portion of the expense that relates to your work use.

You may be able to claim the costs of training and research material if this is an essential part of your official training plan. Only claim the portion of the expense that relates to your work use.

You can claim a deduction for membership fees for your relevant players’ association.

Existing playing contracts

You can claim the cost for

• settling disputes, including the cost of representation
• changing or renegotiating the conditions of a contract, if the existing agreement allows for this
• renewing or extending a fixed-term agreement, if the existing agreement allows for this.

New playing contracts

Depending on the nature of the playing contract and competition rules, fees paid to a manager to negotiate a new playing contract may be an allowable deduction under certain circumstances.

The cost of travel expense

You may be able to claim deductions for travel to and from home for training, matches and other football activities where any of the following applies:

• there is a practical necessity of travelling by car – such as when you need to transport bulky sporting gear
• the car travel is required to enable you to comply with particular terms in your contract
• your home is considered your base of operations.

In these circumstances, you may be able to claim:

• work-related car expenses
• actual expenses – such as petrol, oil and repair costs, if you either
  • use a car that is owned or leased by someone else
  • use a motorcycle

• public transport, including taxi fares
• bridge and road tolls
• parking fees, but not fines
• short-term car hire.

Note: if your equipment is transported to and from work for convenience, these transport costs are considered private and a deduction is not allowed.

How to claim your car expenses

Cents per kilometre method

The cents per kilometre method is the most commonly used method.

The most you can claim using this method is 5,000 work kilometres per car, even if you have travelled more – for example, if you travelled 5,085 work kilometres, you cannot claim the extra 85 kilometres.

When working out your deduction using the cents per kilometre method, you do not need receipts or other written evidence. However, you must be able to show how you worked out your estimate of work kilometres, for example:

• using a diary of work-related travel
• basing your estimate on a regular pattern of travel.

You can claim a deduction for travel expenses if your club requires you to travel away from your usual residence for one or more nights – for example, to play an interstate or overseas game.

These expenses may include:

• meals, accommodation and incidental expenses
• car, air, bus, train, tram, ferry and taxi fares
• bridge and road tolls
• car parking
• car-hire fees
• visa application fees, but not passports.

Note: generally, if your travel did not involve an overnight stay, you cannot claim for meals even if you received a travel allowance.

Upgrade costs for accommodation and travel are tax deductible, where the club has paid the basic cost and you opted for an upgrade at your own expense.

You cannot claim costs if your expenses are paid for by your club or someone else, or if you are reimbursed.

You may be able to claim a deduction for luggage if it is used for work-related purposes – for example, to transport gear used to play an interstate game. Generally, if the cost of the item is $300 or less, then you may claim the full cost of the item at the end of the income year. You have to apportion the expenses if you also use the items for private purposes

You may be able to claim a deduction if you buy, repair, or clean your work-related clothing. Work-related clothing may include:

• compulsory or corporate clothing, where there is a strictly enforced policy making it compulsory for you to wear that clothing – compulsory clothing includes
  • shirts with club emblems or embellishments
  • standard matching shorts or tracksuits
  • hats or caps with club emblems
  • jerseys and jumpers with club emblems
  • suits with club emblems.

• protective clothing to protect you from the risk of illness or injury, caused by your work or work environment – these items include
  • headgear
  • mouthguards
  • sun-protection clothing
  • sports skins.

You cannot claim a deduction for the cost of purchasing, cleaning or repairing general exercise clothing, which is considered to be part of ‘conventional clothing’ – this includes:

• tracksuits
• shorts
• tank tops
• running shoes
• sweat socks
• armbands
• headbands
• t-shirts.

Note: to claim a deduction for the cost of uniforms, complete the work-related clothing, laundry and dry-cleaning expenses label on your tax return.

You can claim the work-related proportion of internet-access charges and the decline in value of your computer, laptop, notebook or similar device, where you use these in carrying out your work-related activities. If something is used for personal and work-related purposes, keep a diary of your use for four weeks and use that to estimate the proportion that was work related.

You can claim a deduction for the cost of work-related phone calls you make, including calls from mobile phones. Work-related phone calls may be identified from an itemised account. If an itemised account is not provided by the phone company, records (such as diary entries) covering a representative four-week period will be accepted as establishing a pattern of your phone use for the entire year.

You can claim a deduction for the cost of sunglasses, hats and sunscreen lotions used to protect yourself at work as the nature of your work requires you to be in the sun. You have to apportion the expenses if you also use the items for private purposes.

Deductions for the cost of fitness are allowable, because maintaining a very high level of fitness and physical activity is an essential element to you gaining income. Expenses you may be able to claim include:

• gym fees
• gym and training equipment that cost $300 or less.

You can claim for fines and penalties for on-field conduct and legal expenses, including those relating to a tribunal decision where they result from their performance as a player and as part of a football game.

However, you cannot claim for fines, penalties and legal expenses for off-field breaches of conduct. A deduction is not allowable for fines or other amounts payable for an offence against an Australian or foreign law.

You can claim for the cost of income protection, sickness and accident insurance premiums.

Note: payments made to you under an income protection, sickness or accident insurance policy will be assessable income where the premiums were deductible and the payments replace income.

You can claim for self-education expenses if you met one of the following conditions:

• the course maintained or improved a skill or specific knowledge required for your then current work activities
• you could show the course was leading to, or was likely to lead to, increased income from your then-current work activities.

You cannot claim a deduction for self-education for a course that either:

• relates only in a general way to your current employment or profession
• will enable you to get new employment.

You are able to claim a deduction for the cost of managing your tax affairs, including:

• the preparation and lodgment of your tax return and activity statements
• travel to obtain tax advice from a recognised tax adviser
• appeals made to the Administrative Appeals Tribunal or courts about your tax affairs
• lodging your tax return through a registered tax agent
• obtaining tax advice from a recognised tax adviser
• dealing with us about your tax affairs
• purchasing software to allow the completion and lodgment of your tax return – however, you must apportion the cost of the software if you also used it for other purposes.

You can claim a deduction for voluntary gift of $2 or more made to an approved organization

You can claim a deduction for a net contribution of more than $150 to an approved organization for a fund-raising event.

You can claim a deduction for a contribution of $2 or more to:

•  a registered political party
• an independent candidate in an election for parliament
• an individual who was an independent member of parliament or, in limited circumstances, was previously an independent member.