If you’re
an office worker 
it pays to learn what
you can claim

To claim a deduction for work‑related expenses:
• you must have spent the money yourself and weren’t reimbursed
• it must directly relate to earning your income
• you must have a record to prove it.*

You can only claim the work‑related portion of an expense.
You can’t claim a deduction for any part of an expense that does not directly relate to earning your income.

* You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.

Car Expenses

You can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – for example, having to work late to speak to a colleague in a different time zone.

You can claim the cost of using a car you own when you drive:

  • directly between separate jobs on the same day – for example, travelling from your first job as a receptionist to your second job as a musician
  • to and from an alternate workplace for the same employer on the same day – for example, travelling from your regular office to a different office to attend a meeting.

If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.

If you use the logbook method, you need to keep a valid logbook to work out the percentage of work‑related use along with written evidence of your car expenses.

If you use the cents per kilometre method, you need to be able to show how you calculated your work‑related kilometres and that those kilometres were work related.

If you claim your work‑related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.

Clothing and Laundry Expenses

(incl footwear)

With a few exceptions, clothing can’t be deducted as a work‑related expense.

You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. ‘Conventional clothing’ is everyday clothing worn by people – for example, business attire.

You can claim the cost to buy, hire, repair or clean clothing if it is:

  • a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation. For example, an embroidered shirt with your employer’s logo that is compulsory.
  • non‑compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).

You can’t claim a deduction if your employer pays for or reimburses you for these expenses.

Self-education and

Study Expenses

Self-education and Study Expenses

You can claim self‑education and study expenses if your course relates directly to your employment as an office worker and it:

  • maintains or improves the skills and knowledge you need for your current duties
  • results in or is likely to result in an increase income from your current employment.

For example, taking a Certificate III in Business Administration to maintain or improve the specific skills and knowledge you require as an office administrator.

You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, you can’t claim a deduction for your Bachelor of Business if you’re working as an office assistant.

You can’t claim a deduction if your if your employer pays for or reimburses you for these expenses.

Travel Expenses

You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties. For example, travelling interstate to attend a conference. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.

You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.

Receiving a travel allowance from your employer does not automatically entitle you to a deduction. You still need to show that you were away overnight, you spent the money, and the travel directly relates to earning your employment income.

Working From Home

Expenses

Working From Home Expenses

If you work from home, you can claim a deduction for expenses you incur that relate to your work. You must:

  • use one of the methods set out by us to calculate your deduction
  • keep the correct records for the method you use.

You can’t claim:

  • coffee, tea, milk and other general household items, even if your employer provides these at work
  • items your employer provides – for example, a laptop or a phone
  • any items where your employer pays for or reimburses you for the expense.

Other Expenses

You can claim the work‑related portion of other expenses that relate to your employment, including:

  • seminars and conferences
  • technical or professional publications
  • union and professional association fee.

You can’t claim private expenses such as prescription glasses or contact lenses, music subscriptions, childcare, fines, flu shots and vaccinations, even if you’re required to have them for work.

You can’t claim a deduction if the cost was met or reimbursed by your employer.

This is a general summary only.
For more information, contact us.