You can claim deductions for your car expenses from home to work if you had to carry bulky tools and equipment that you are required to use at work, as long as there is no secure area provided to leave them on site. Travel from the mine site security checkpoint to the parking area is part of your home to work travel.
The cost of using your own car for work, including travel to attend meetings, attend training courses, pick up supplies and driving between or around mine sites (to claim for car costs it is usually best to keep a diary record of the number of kilometres you travel during the year for work purposes and then we can calculate the amount of your tax deduction at the end of the year)
You can claim only your actual expenses – if your vehicle has a load capacity of one tonne or more. Actual expenses include fuel and oil, repair and servicing, interest on a car loan, lease payments, insurance or registration.
You cannot claim your travel expenses for travelling between your home and the place of departure as nominated by your employer under fly-in/fly-out arrangements.
You cannot claim your relocation expenses for moving to a location near a new place of employment.
You cannot claim a deduction for the cost of conventional clothing such as jeans and work shirts.
You can claim deductions for the cost of compulsory uniforms and protective clothing such as overalls, goggles, masks high visibility vests and steel-capped boots. However, you cannot claim a deduction if these items have been provided free of charge by your employer.
You can claim the cost of renting, repairing and cleaning any of the work-related or protective clothing mentioned above, with the following provisions:
•If your tax deduction claim for laundry is under $150, no written documentation is required. The Australian Taxation Office calculates the cost of laundry at $1 per load of work-related clothing, or 50 cents per load if other laundry items are included.
•If you are claiming dry-cleaning or clothing repairs, you are required to keep receipts
You can claim your education expenses at university or TAFE if they relate to your current work and are not reimbursed.
You cannot claim a deduction for a pre-vocational course such as a Certificate II in Coal Mining.
The cost of buying tools and equipment
You can claim an immediate deduction for tools or equipmentwhich you use for your work and the cost does not exceed $300. If they cost more than $300, you can claim only a deduction for the decline in value.
If an item is used partly for business, and partly for private purposes, then you are entitled to claim the only the business-related portion.
Typical equipment and tools eligible for a tax deduction for mine employees include: •Power tools and equipment
•Electronic equipment such as computers, Ipads and mobile phones
•Materials or supplies that you buy for use at work such as safety gear, beacons, first aid and GPS equipment
The cost of union fees
You can claim a deduction for union fees. However, you cannot claim a deduction for worker entitlement fund contributions and other similar charges outlined in your union fee statement.
The cost of phone expenses
You can claim a deduction for the cost of work-related phone calls. You can claim a deduction for your phone rental if you can show you were on call or were regularly required to phone your employer while you were away from your workplace. You will need to apportion the rental cost between your work and private usage.
The cost of buying meals when you work overnight, provided you have been paid an allowance by the employer
The cost of meals and incidental expenses when you are required to stay away from home overnight (if you receive an allowance from your employer, you can claim the full amount of that allowance provided it is shown on your PAYG payment summary). If you didn’t receive an allowance, you should keep receipts to prove the amount you have spent on all meals and accommodation
The cost of renewing license and certificates – such as machinery operating licenses and tickets that is required for your work, but not including the normal driver license
The cost of work-related magazines, books, and journals
The cost of work-related internet connection fees (you only can claim the proportion if monthly fees that is related to work use, which could include emailing, researching relating to the job and research for the training.