Expenses Type
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Clothing/laundry:
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- Cost to buy/hire/repair/clean Protective clothing that has protective features/functions worn to protect you from the risk of illness/injury at work such as steel capped boots, gloves, hi-vis vests.
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- Cost to buy/hire/repair/clean conventional (everyday) clothing such as business attire.
- Deduction if your employer pays for/reimburses you for these expenses.
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Car/Travel
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- Under very limited circumstances, the cost of a trip between home and work if you don’t have a fixed workplace & you continually travel from one work site to another during your workday.
- The costs of trips between home and work if you carry BULKY tools/equipment for your work essential for your employment duties and there is no secure storage for the items at your workplace.
- Cost of using your own car when you drive: (1) directly between separate jobs on the SAME DAY or (2) drive to/from an alternate workplace for the same employer on the SAME DAY.
(If you travel less than 5000 km, following cent/km regime, you can simply claim a set allowance of 78 c/km for the year ended 30 June 2023. (Note: if you keep a valid logbook under logbook method, the apportionment of personal and employment usage should be backed by written evidence of your car expenses.)
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- The cost of traveling from home to work and vice-versa.
- Travel costs that are paid/reimbursed by your employer.
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Working from Home
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- Expenses you incur that relate to your work if deduction is calculated by using one of the methods provided by ATO with satisfactory evidences.
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- Milk, coffee, general household items
- Items provided by your employer such as laptop, phone, tablet and any expenses reimbursed by the employer.
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Self-Education & Study
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- Self-education & study expenses if your course relates directly to your employment as an engineer & it improves/maintains the skills/knowledge required for your current role OR results/likely to result in an increase in your current employment income.
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- Study expenses not related to your current role or for your new role in a different sector.
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Meal and Snacks
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- Actual cost of overtime meal allowance under an industrial law/award/agreement which is included in your assessable income.
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- Cost of food/drinks/snacks you consume during your normal working hours
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Other Expenses
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- Work-related portion of other expenses that relate to your employment, including:
- Union/ professional association fee
- Phone/ internet cost apportioned for private, and work use with the appropriate records.
- Renewal fees for license, permits related to your work.
- Parking fees/ tolls incurred while driving vehicle for work purposes.
- Actual amount spent on of transport/car expenses covered by an award transport payment.
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- Expenses of private/ personal nature such as childcare, personal subscriptions, gym fees etc
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- Costs met/reimbursed by your employer.
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