You can claim a deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job – eg a compulsory doctor’s uniform
– or protective clothing that your employer requires you to
wear – eg lab coats or surgical caps.

You can’t claim a deduction for the cost of buying or
cleaning plain clothing worn at work, even if your employer
tells you to wear it, and even if you only wear it for work,
eg a business suit.

You must have a record to prove it

You must have spent the money yourself and weren’t reimbursed

It must be directly related to earning your income

You can claim a deduction for travel expenses if you
are required to travel overnight and don’t attend your
usual work location, eg travelling to a remote location
to work at a clinic, provided the cost was incurred while
carrying out your work duties. This could include meals,
accommodation and incidental expenses that you incurred
and your employer has not provided or reimbursed you.

You can’t claim your travel expenses if you are
undertaking private travel and add on a work-related
component – eg while on holiday in Cairns, you notice
a work-related seminar and decide to attend. In this
scenario, you may claim the seminar fees, but not your
travel expenses such as flights or accommodation.
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 yourself,
and the travel was directly related to earning your income.

Other expenses you can claim a deduction for include:
• Professional indemnity insurance
• Medical journal subscriptions and publications
• The work-related portion of phone expenses
• Medical equipment and insurance for
that equipment
• AMA or other medical professional
association membership.