You can claim a percentage of the running costs of your
home office if you have to work from home, including
depreciation of office equipment, work-related phone calls
and internet access charges, and electricity for heating,
cooling and lighting costs.
If you keep a diary of your home office usage, you
can calculate your claim quickly using the home office
expenses calculator.

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

You can claim a deduction for the cost of seminars
and conferences, technical or professional publications,
union and professional association fees.

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 the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job, or protective clothing that your
employer requires you to wear.

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 (eg a business suit).

You can claim a deduction for self-education expenses if
your course relates directly to your current job (eg human
resource training for a
manager).

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 a health and
wellbeing course).