General guide for list of deductions for individuals
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Some general deductions:

  • Work related travel in your own vehicle other than going to office & back home. It can be claimed either based on log-book or cents per km. ATO has restricted cents per km method to maximum of 5,000 kms at the rate of $0.68 per km from 1 July 2018. 

  • Work travel using public transport other than going to office & back home.

  • Laundry / Dry Cleaning expenses for work specific uniform

  • Home office expenses for time spent working from home - ATO allows $0.52 per hour to be claimed from 1 July 2018. 

  • Other expenses like phone, computers or laptops based on their usage for work if not provided by employer.

  • Self -education expenses that are directly related to your income earning activity.

  • Tax Deductible Donations

  • Tax Preparation fees paid to a tax agent for preparation of tax return.

  • Premiums paid towards Income Protection Insurance, if maintained outside of superannuation fund.

Guide to some work specific deductions based on occupation:

For Defence Force Personnel (might need to meet some conditions)

  • Work travel for transporting bulky tools & Equipment.

  • Uniform & Protective Clothing expenses

  • Mess Fees & related expense

  • Expenses related to physical training if your work requires you to maintain a higher level of fitness as compared to general fitness level of a defence force personnel. Some examples – a Dog trainer, member of a Special Air Service Regiment.

 

For Nurses, Midwives & Carers (might need to meet some conditions)

  • Work travel for travelling between two different work places.

  • Uniform & Protective Clothing expenses

  • Nurses Registration fees

  • Registration for Working with Vulnerable Children

  • Union Fees & professional association fees

  • Professional Development expenses which might include Seminars & Conferences

  • First Aid Courses

  • Deduction for Fob Watch based on decline in value (Depreciation)

 

For Building & Construction Industry Employees (might need to meet some conditions)

  • Work travel for transporting bulky tools & equipment.

  • Parking & Tolls when traveling between two different work sites.

  • Uniform & Protective Gear expenses

  • Union Fees & professional association fees

  • Protective equipment like safety glasses, ear muffs, face-masks, goggles, harness & safety helmets.

  • Tools & Equipment

  • First Aid Courses fees if requirement of your work duties

 

For Electricians (might need to meet some conditions)

  • Work travel for transporting bulky tools & Equipment.

  • Uniform & Protective Clothing expenses i.e. fire-resistant and sun-protection clothing or safety-coloured vests, rubber boots or steel capped boots, etc.

  • Union Fees & professional associations.

  • Tools & Equipment

  • If you are required to work in sun, you can claim for Sunscreen, sunhats and sunglasses.

 

For Plumbers (might need to meet some conditions)

  • Work travel for transporting bulky tools & Equipment.

  • Uniform & Protective Clothing expenses i.e. fire-resistant and sun-protection clothing or safety-coloured vests, rubber boots or steel capped boots, etc.

  • Union Fees & professional associations.

  • Tools & Equipment

  • Protective equipment like safety glasses, ear muffs, face-masks, goggles, harness & safety helmets.

  • If you are required to work in sun, you can claim for Sunscreen, sunhats and sunglasses.

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