You generally can’t claim the cost of 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, weekend or early morning shifts.

You can claim a deduction for travel expenses if you are
required to travel overnight from your usual work location
(eg for a sales conference), provided the cost was incurred
while carrying out your work duties. Travel expenses may
include meals and accommodation, fares, petrol and
incidentals such as parking fees and tolls.
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 (eg it was not a personal expense).

You can claim a deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job.

You can claim a deduction for protective clothing that
your employer wants you to wear – for example, a bulletproof
vest or high‑vis vest.

You can claim your costs of laundering occupationspecific
clothing or a distinctive uniform. You can’t claim
a deduction for clothing and laundry expenses if your
employer supplies and launders the clothing.

You can’t claim a deduction for the cost of buying or
cleaning plain clothing worn at work (eg black trousers or
comfortable supportive boots), even if you only wear it to
work and even if your employer tells you to wear it.

You can claim a deduction for self‑education expenses
if your course relates directly to your current job and will
either maintain or improve the specific skills or knowledge
you require, or might result an increase in income from
your current employment – for example, a self‑defence
course.

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 a meal that you
purchased and consumed during your overtime if your
employer paid you an overtime meal allowance under an
industrial law, award or agreement for the overtime.

You can’t claim a deduction for the cost of meals eaten
during a normal working day as it is a private expense,
even if you receive an allowance to cover the meal
expense.

You can claim renewal fees for a licence or ticket
required to perform your employment duties in the
security industry.

You generally can’t claim a deduction for obtaining your
initial licence or ticket.

You generally can’t claim guard dog expenses, unless
it is a requirement of your employment
to provide your own guard dog
to use when undertaking your
employment duties. If the dog
is your family pet, you can’t
claim any deductions for
guard dog expenses.