You can claim a deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job.
A deduction for the cost of rehydrating moisturisers
and rehydrating hair conditioners used to combat the
abnormal drying of skin and hair when working in the
pressurised environment of an aircraft.

You generally 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 – eg plain, black shoes.
However, if your employer has a strictly-enforced uniform
policy that stipulates the characteristics of shoes you must
wear – eg, minimum and maximum requirements for heel
height and circumference – you may claim a deduction for
the purchase of these shoes.
A deduction for hairdressing, cosmetics, hair and skin
care products, even though you may be paid an allowance
for grooming and be expected to be well groomed. All
grooming products are private expenses.

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 self-education expenses if
your course relates directly to your current job
– eg updating required first aid certification.

You can’t claim a deduction if your study is only related
in a general way or is designed to help get you a new job
– eg training to become an air traffic controller while you
are employed as cabin crew.

Other expenses you can claim a deduction for include:
• Luggage and bags used for work-related purposes
• The work-related portion of phone expenses if you have
to make phone calls or send texts for work
• Union and professional association fees
• Professional publications
• Visa application fees when
you are required to enter a
country as part of your job.