Common tax deductions in Australia

This guide is general information only. Claims must be work-related, not reimbursed, and supported by records where required.

Home office, phone and internet

If you work from home or use personal devices for work, you may be able to claim the work-related portion with reasonable records.

Work equipment and tools

Equipment, stationery, protective items and tools used for work may be deductible. Higher-cost assets may need to be depreciated.

Training and professional development

Courses, conferences and subscriptions may be deductible when they maintain or improve skills used in your current role.

Professional fees and memberships

Union fees, professional memberships, registrations and previous-year tax agent fees may be claimable where connected to your work.

Travel between work locations

Travel between workplaces during a workday may be deductible. Ordinary home-to-work travel is usually private.

What usually cannot be claimed

• Private expenses.
• Ordinary clothing.
• Home-to-work commuting.
• Employer-reimbursed costs.
• Fines or penalties.

Records to keep

Keep receipts, invoices, diaries, usage records, logbooks and employer evidence where relevant.