You can claim travel expenses if you’re required to
travel away from your home overnight in the course
of performing your employment duties – for example,
travelling interstate to represent a client at the High
Court of Australia. Travel expenses can include meals,
accommodation, fares and incidental expenses that you
incur.

You can’t claim a deduction if the travel is paid for, or
you are reimbursed by your employer or another person.
Receiving an allowance from your employer doesn’t mean
you can automatically claim 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
employment incomes.

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 your Bachelor of Law if you’re
working as a legal secretary.

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 the work‑related portion of running
expenses for your home office when you work from home,
including:
• decline in value of office equipment
• electricity for heating, cooling and lighting
• other running expenses..

You can’t claim the cost of rates, mortgage interest, rent
and insurance.

You can claim the work‑related portion of other
expenses if it relates to your employment, including:
• renewing your annual practising certificates
• parking fees and tolls where car expense
conditions are met
• Supreme Court Library fees
• professional indemnity insurance
• union and professional
association fees
• technical or
professional
publications.