Tax Guide
💼3 sections9 claimable items

Work-Related Expenses

Claim what you spend to earn your income

Section 1 of 3

Clothing & Uniforms

Occupation-specific or compulsory uniforms only

Compulsory Uniform

Buying, replacing, or repairing a uniform your employer requires you to wear.

💡Example

Your employer requires a branded polo. You buy two for $80 — claim the full $80.

Protective Clothing

Steel-cap boots, hi-vis vests, sun protection gear for outdoor work.

💡Example

You're a tradie who buys steel-cap boots for $150 — fully claimable.

Laundry of Work Clothes

Washing your eligible work uniforms or protective clothing at home.

💡Example

Wash your uniform twice a week? Claim $1 per load, no receipts needed up to $150.

⚠️$150 without written evidence

Conventional Clothing

Everyday clothes like a suit or black pants — even if your boss says to wear them.

💡Example

Your office dress code says 'business attire' — sorry, you can't claim your suit.

⚠️Not claimable — must be occupation-specific
📎 ATO reference

Section 2 of 3

Tools & Equipment

Items you use for work — instant write-off or depreciation

Items $300 or Less

Claim the full cost immediately for tools and equipment costing $300 or less.

💡Example

Bought a $250 calculator for your accounting job? Claim it all this year.

⚠️$300 or less each to claim instantly

Items Over $300

Spread the cost over the item's effective life (depreciation).

💡Example

A $1,200 laptop for work — claim ~$400/year over 3 years.

⚠️Must depreciate over effective life

Phone & Internet

The work-related portion of your phone and internet bills.

💡Example

Use your phone 40% for work? Claim 40% of your $100/month plan = $480/year.

⚠️Must keep a 4-week diary to work out your percentage
📎 ATO reference

Section 3 of 3

Union Fees & Subscriptions

Professional memberships related to your work

Union & Association Fees

Employees

Fees paid to a union or professional association related to your job.

💡Example

You pay $500/year to the Australian Nursing Federation — fully claimable.

Work Subscriptions

Magazines, journals, or online subscriptions directly related to your work.

💡Example

A developer paying $149/year for a coding journal — claimable.

⚠️Must be directly related to earning your income
📎 ATO reference

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