Work Expenses You Can Claim on Tax
The work expenses you can genuinely claim by job type, the three golden rules, and the famous claims the ATO rejects every year.
A deduction is an expense the ATO lets you subtract from your income before working out your tax — every legit dollar you claim shrinks your bill. Yet every July, people claim their commute, coffee and work jeans (all rejected) while skipping deductions they were fully entitled to.
Here are the ground rules, the claimable expenses by job type, and the claims that get knocked back every year.
The three golden rules (the whole game in one paragraph)
Every work deduction, from a tradie's drill to a nurse's shoes, has to pass the same three tests. An expense gets in only if all three wave it through:
- You spent the money yourself and weren't reimbursed — if the boss paid you back, it's their expense, not yours
- It directly relates to earning your income — not just vaguely connected to having a job
- You have a record to prove it — usually a receipt, invoice or bank record
💡Reality check
"My mate claims it" is not one of the three golden rules. If an expense can't pass all three tests, it doesn't matter how many people at the barbecue swear by it.
The big categories almost every job can tap
Most claimable expenses fall into a handful of buckets. Whatever your job, run down this list:
- Tools and equipment — items $300 or under get claimed in full straight away; over $300 and you claim depreciation, a slice of the cost each year as the item ages
- Uniforms and protective gear — compulsory uniforms, hi-vis, steel caps, sun protection for outdoor workers, plus the cost of laundering them
- Self-education — courses, seminars and textbooks, but only if they connect to your current job, not a dream career pivot
- Work travel — trips between two workplaces, or driving between job sites during the day (not your trip from home to work)
- Work-from-home costs — via the 70 cents per hour fixed rate or your actual bills
- Union fees, professional memberships, and subscriptions or licences your job requires
Your job, your bonus round
Most jobs have signature claims on top of the universal buckets. Tradies: tools, protective clothing, driving between sites with bulky gear. Nurses and carers: registration fees, non-slip shoes, uniforms. Teachers: classroom supplies bought from their own pocket, supervised excursions, teaching resources. Office and remote workers: home office costs, tech and stationery. Hospitality: chef whites and knives. Retail workers with a compulsory branded uniform: the uniform and its laundry. Delivery drivers and gig workers: car and phone claims.
The pattern: the more specific an expense is to how you earn money, the safer the claim. A stethoscope screams nurse. A nice watch claims nothing at all.
The hall of fame of rejected claims
Now the classics — expenses the ATO swats away on sight:
The rule behind every rejection: if the expense mostly makes normal life possible, it's private. If it mostly makes your specific job possible, it's deductible.
- Commuting — the drive or train from home to work is private travel, even if you check emails the whole way
- Normal clothes — a suit, black pants or plain office wear isn't claimable just because work requires it; it has to be a uniform or occupation-specific clothing
- Coffee, lunch and snacks — feeding yourself is a you problem, tax-wise, even on work days
- Childcare — huge cost, genuinely enables work, still 100% private in the ATO's eyes
- Fines — a parking ticket collected on a work trip is never deductible
🚨The trap
Commuting is the most-attempted rejected claim in the country. Home to work is private travel, full stop. The main exception: lugging bulky tools your employer gives you nowhere to store.
Turn the list into dollars
Each deduction saves you tax at your marginal rate — the tax rate on the last dollar you earn. Earn $80,000 and every $100 of legitimate claims puts about $32 back in your pocket. A few hundred dollars of tools, laundry, courses and phone use adds up fast.
Walk through the categories with your own spending, keep the receipts, and see what it's worth in our Deduction Estimator before you lodge.
FAQ
Can I claim my travel from home to work?
Generally no — commuting is private travel, no matter how far you live or what you do on the trip. Exceptions are narrow, like carrying bulky tools with no secure storage at work, or travelling between two separate workplaces.
Can I claim normal clothes I only wear to work?
No. Plain clothes — suits, black pants, office wear — aren't deductible even if your employer requires them. Claimable clothing has to be a compulsory uniform, occupation-specific (like chef whites), or protective gear.
What are the three golden rules for claiming a deduction?
You spent the money yourself without being reimbursed, the expense directly relates to earning your income, and you have a record to prove it. Every work-related claim has to pass all three.
Run your own numbers
Sources: figures checked against ATO published rates and thresholds for FY2025-26 at the review date. See how we check our numbers.
⚠️ General information only — not tax or financial advice. Figures relate to FY2025-26 unless stated otherwise.