The cost of buying meals when you work overtime, provided you have been paid an allowance by your employer (you can claim for your meals without having to keep any receipts, provided you can show how you have calculated the amount you spent)

The cost of meals and incidental expenses when you are required to stay away from home overnight for work (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 parking, tolls, taxis and public transport if you are required to travel to attend seminars, meetings and training courses not held at your usual place of work, or travel between 2 jobs or between work sites (if you need to stay away overnight you can also claim for the cost of all meals and your accommodation)

The cost of using your own car for work, including travel to attend meetings, attend training courses, pick up materials and supplies, make deliveries, undertake client visits or site inspections and travelling between work 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 the cost of using your own car to travel to and from work, BUT only if you are required to carry bulky tools and equipment for your work AND there is no secure area to leave these items on site overnight

Working out if your vehicle is a car

Your vehicle is considered not to be a car if it is any of the following:

• a utility, truck or panel van with a carrying capacity of one tonne or more
• a vehicle with a carrying capacity of nine passengers or more
• a motorcycle.

Cents per kilometre method

When working out your deduction using the cents per kilometre method, you:

• do not need receipts or other written evidence but we may ask you how you worked out your estimate of business kilometres. For example by
  • using a diary of work-related travel
  • basing your costs on a regular pattern of travel

• can only claim up to the first 5,000 business kilometres you travel.

Logbook method

The logbook method provides a way of working out the percentage of your car use that is for work purposes. You can then claim a deduction for this percentage of each car expense you incur.

When using the logbook method, you must keep all of the following:

• a logbook
• odometer records
• written evidence for all your car expenses, except your fuel and oil costs (you are allowed to make a reasonable estimate of these based on your odometer records).

Your logbook must cover a period of 12 continuous weeks and is valid for five years. If you work out the percentage you used your car for work purposes using a logbook from an earlier year, you need to keep both of the following:

• that logbook
• records of your opening and closing odometer readings for each year you use the logbook method.

The cost of actual expenses of vehicle other than cars

If you are eligible to claim your vehicle expenses and your vehicle has a carrying capacity of one tonne or more, such as a van or ute, you can only claim your actual expenses.

Your actual expenses include the cost of:

• fuel and oil
• repairs and servicing
• interest on a car loan
• lease payments
• insurance
• registration.

If you use your vehicle for both work and private purposes, you can use a diary to show how much of your expenses relate to each. Remember to keep receipts for your actual expenses.

Claiming computer expenses

You can claim a deduction for the decline in value of computers and software for the amount you use them for business purposes. For example, if you used a computer 20% of the time for work purposes and 80% for private purposes, you can only claim 20% of the decline in value. This also applies to deductions you make for the cost of repairs to your computer and interest on money you borrowed to pay for your computer.

Claiming phone expenses

You can claim a deduction for the cost of work-related phone calls you make, including calls from mobile phones. You can also claim a deduction for your phone rental if you can show you were on call or you had to call your employer or clients regularly while you were away from your workplace. If you also used your phone for private purposes, you can only claim that portion of your phone rental costs and calls that relate to your work-related use of the phone 

The cost of buying uniforms

Including shirts, pants, skirts, jackets, jumpers provided the uniforms have the business’s logo on it.

The cost of laundry, dry cleaning or repairs of your uniforms

The cost of buying sun protection items (including sunscreen, hats, sunglasses and sun-protection shirts or jackets) provided you are required to work outside at least part of the time

The cost of buying other protective equipment that is not supplied by your employer (including overalls, gloves, goggles, masks, harnesses, helmets, steel-capped boots, high visibility vests and winter outdoor jackets)

The cost of work-related short training courses (for example first aid, OH&S, equipment operating, technical updates, management or staff supervision) which are not run by a University or TAFE. You can claim for the cost of any course fees, books, stationery, internet connection, telephone calls, tools or equipment and travelling to and from the course. You can also claim any accommodation and meal expenses you have to pay if you are required to stay away overnight for your course

The cost of self-education courses run by a University (not including HECS/HELP fees) or TAFE (for example Cert II Automotive Mechanical, provided the course relates to your CURRENT work. If you are studying you can also claim for the cost of books, stationery, equipment and travel required for your course

The cost of buying and repairing equipment you use at work (including tools, electronic organisers, laptop computers and mobile phones)

The cost of any materials or supplies that you buy for use at work (for example safety gear, first aid equipment, backpack or belt bag)

The cost of stationery, diary, log book, work bag or briefcase

The cost of annual memberships or union fees – the annual membership of The Australian Manufacturing Worker’s Union

The cost of renewing license and certificates

Machinery operating licenses for example and tickets that are required for your work, but not including your normal drivers license

The cost of work-related books, magazines and journals

The cost of work-related internet connection fees (you can only claim the proportion of your monthly fees that relate to work use, which could include emailing, research relating to your job and research for your training courses)