To claim a deduction for a work-related expense:
- you must have spent the money yourself and weren’t reimbursed
- the expenses must directly relate to earning your income
- you must have a record to prove it (usually a receipt).
If the expense was for both work and private purposes, you only claim a deduction for the work-related part. Work expenses your employer reimburses you for are not deductible.
If we think your employer may reimburse you for your expenses we may ask them.
You may be able to claim a deduction for expenses you incur that relate to your work, including:
- Vehicle and travel expenses
- Clothing, laundry and dry-cleaning expenses
- Working from home expenses
- Self-education expenses
- Tools, equipment and other assets
- Other work-related deductions
Employees (including casuals) can claim work-related expenses in the income year you incur them. This means if you start employment in June you can claim deductions for work-related expenses you incur in June. Even if you don’t receive your employment income until the next income year.
If you employ someone to assist you in your employment, generally you can’t claim a deduction for employing that person.