You can claim a deduction for the cost of using your car for work-related travel if:

• you travel directly between two separate workplaces because you have two different employers (for example, you have a second job)
• you travel for work-related purposes from your normal workplace to an alternative workplace and back to your normal workplace or directly home (for example, when you travel to the scene of a crime)
• you travel between two workplaces or between a workplace and a place of business (for example, between two police stations).

You can claim a deduction for the cost of using your car to travel between home and work if:

• you have to carry bulky tools or equipment that you use for work (for example, scuba diving gear for water police) and there is no secure area for storing your tools or equipment at work
• your home is considered a base of employment and you either commence work at home and travel directly to another base of employment to continue working, or travel from another base of employment to home to continue working, or
• you travel from your home to an alternative workplace for work activities and then to your normal workplace or directly home (for example, if you have to attend a conference at police headquarters before going to work at your normal suburban police station).

If you use your own motor vehicle and claim a deduction for a work-related car expense, and have not kept records we may ask how you estimated the distance travelled.

If you do not use your own vehicle regularly for work-related purposes, we recommend you record each journey in a diary or log book.

You cannot claim a tax deduction for the use of your car:

• if the travel is a normal trip between your home and your workplace; this is a private expense even if you do small tasks on your way to or from work such as picking up mail for the station, or
• just because you do shift work, you are on call or there is no public transport available.

You cannot claim a deduction for the cost of travelling to another workplace for a social function.

Motor vehicle provided by your employer or any other person

You cannot claim a deduction for car expenses if your employer or any other person provides a car for you and you do not pay for any of the running costs.

Police services across Australia routinely provide fleet vehicles to officers to use while on duty. If you choose to use your own car rather than a fleet vehicle, you will not be entitled to a deduction for the car expense you incur where the expense is considered to be a private expense.

You cannot claim a deduction for any expenses you incur for the direct operation of a car that your employer provides and that you or your relatives use privately at any time, even if the expenses are work related. Such expenses form part of the valuation of the car for fringe benefits tax purposes.

You can claim a deduction for the full amount of your travel expenses

When your employer requires you to travel to a worksite for a short period to perform work, and you are required to stay away overnight to perform that work.

Travel expenses include: meals, accommodation and incidental expenses, cars, air, bus, train, ferry fares between home and the site

You cannot claim a deduction for the cost of purchasing or cleaning a plain uniform or conventional clothing worn at work

This includes expenditure by police officers on:

• normal suits, shirts, skirts and trousers worn by plain-clothes police
• sports clothes (for example, tracksuits, shorts, T-shirts) and running or sports shoes
• clothing worn for medical reasons (for example, support stockings)
• conventional clothing that is damaged at work
• everyday footwear (for example, dress or casual shoes).

If you received an allowance from your employer for clothing, uniforms, laundry or dry-cleaning. You cannot automatically claim a deduction just because you received a clothing, uniform, laundry or dry-cleaning allowance from your employer.

You may be able to claim a deduction for the cost of conventional clothing you wore when working as an undercover police officer

The clothing must be directly related to your income-earning activities as a police officer (for example, clothing worn to pose as a criminal).

You can claim a deduction for the cost of buying, hiring, repairing and cleaning certain work-related uniforms or protective clothing.

• A compulsory uniform is a set of clothing that, worn together, identifies you as an employee of an organization having a strictly enforced policy that makes it compulsory for you to wear the uniform while at work.
• A single item of distinctive clothing, such as a jumper or tie, if it is compulsory for you to wear it at work. Generally, clothing is distinctive if it has the employer’s logo permanently attached and the clothing is not available to the general public.
• Non-compulsory uniforms or corporate wardrobes – you can claim a deduction for the cost of the clothing only if the design of the clothing is registered. If you wear a non-compulsory uniform or corporate wardrobe, you cannot claim for stockings, socks or shoes as these items cannot be registered as part of a non-compulsory uniform.

You can claim a deduction for the cost of buying, hiring, repairing and cleaning protective clothing

Protective clothing is clothing that you wear to protect yourself from the risk of illness or injury posed by your income-earning activities or the environment in which you are required to carry them out. For example, safety coloured vests, body armour or gloves. You can also claim a deduction for the cost of clothing that you use at work to protect your ordinary clothes from soiling or damage, for example, overalls.

You can claim a deduction for the cost of laundering and dry-cleaning work clothes that are eligible according to the relevant category described on this page (compulsory uniforms, single items of compulsory clothing, non-compulsory uniforms or corporate wardrobe, and protective clothing). For example, you can claim a deduction for cleaning a uniform that your employer provides and that you must wear at work.

If your claim for laundry expenses is $150 or less, you do not need written evidence; you may use a reasonable basis to work out your claim.

If you claim a deduction for laundry expenses that is more than $150 and your total claim for work-related expenses (other than car, meal allowance, award transport allowance and travel allowance expenses) exceeds $300, you need written evidence for the total claim.

The costs you incur in attending seminars, conferences, education workshops or training courses that are sufficiently connected to your work activities.

The cost of self-education expenses

You can claim a deduction for the cost of self-education if there is a direct connection between your self-education and your work activities at the time the expense was incurred. Expenses related to a prescribed course of education provided by a school, college, university or other place of education. The course must be undertaken to gain a formal qualification for use in carrying on a profession, business or trade or in the course of employment.

Self-education expenses can include textbooks, stationery, student union fees, course fees, certain travel expenses and the decline in value of equipment.

In certain circumstances you may have to reduce your deduction for self-education expenses by $250. However, you may have other types of expenses (some of which are not deductible) that can be offset against the $250 before you have to reduce the amount you can claim.

You are able to claim the cost of repairing all tools and equipment related to your work. You can claim an immediate deduction for any equipment costing less than $300

You can claim a deduction for the cost of additional ammunition used for work-related or training activities. Even though police officers are issued with ammunition in the normal course of duty,

You can claim the cost for the additional purchase of equipment that are normally supplied and replaced by the police department. These include gauntlets, holsters, handgrips, handcuffs, holders, pouches, utility belts

The cost of informant expenses (if not reimbursed)

You can claim for the out-of-pocket payments made to another person for information they provide about specific police matter you are involved in. You may make a payment to an informant in the form of:

• cash, or
  • goods, such as cigarettes or a snack including sandwiches, orange juice or a cup of tea or coffee.

You can claim fitness expenses only if you are in a line of police work that requires you to maintain a high-level of fitness

The cost of running home office

If you perform some of your work from your home office, you may be able to claim a deduction for the costs you incur. The Tax Office allows a deduction of $0.45 per hour to cover the expenses of heating, cooling, lightings and depreciation of general office furniture such as chair and desk

The cost of union and professional association fees can be claimed.

You can claim a deduction for expenses you incur in maintaining and training police dogs.

You can claim the cost of the premium for an endorsed driver’s license if required.

You can claim the cost for internet connection fees when used for email or research related to work.

You can claim the cost for work-related telephone or mobile calls where they can be identified from an itemized telephone account or where a diary record is kept.

You can claim for the donations to Queensland Police Citizens Youth Welfare Association, all State Police Legacy schemes except Tasmania, Victoria Police Widows scheme