The three golden rules
Before anything goes on your return, a deduction has to pass three tests. Get these right and your claims stand up.
- You spent the money yourself and weren't reimbursed
- The expense directly relates to earning your income
- You have a record to prove it (a receipt, invoice, or log)
Working from home
If you work from home, you can generally claim the extra running costs — electricity, internet, phone and the like. The ATO offers a fixed cents-per-hour method (which bundles several costs together and only needs a record of hours worked) or an actual-cost method.
Check the current cents-per-hour rate on the ATO website, since it's updated periodically. Your consultant will apply whichever method gives you the better outcome.
Car and work travel
You can't claim your normal commute, but you can claim work travel between jobs or sites. The cents-per-kilometre method covers up to 5,000 work kilometres and needs a reasonable basis for the distance; the logbook method suits higher use.
Parking, tolls and public transport for work trips may also be claimable when they aren't your ordinary commute.
Clothing, tools and equipment
Compulsory uniforms, occupation-specific clothing and protective gear (plus their laundry) are commonly claimable — everyday clothes are not, even if your employer expects them.
Work items costing $300 or less can usually be claimed in full the same year. More expensive tools and devices are typically claimed gradually over their effective life.
Self-education and memberships
Courses and training that maintain or improve the skills you use in your current job can be deductible, along with related textbooks, tools and travel.
Union fees, professional association memberships and subscriptions to work-related publications are also frequently claimed.
Commonly missed extras
These are the deductions that quietly go unclaimed year after year:
- Income-protection insurance premiums (outside of super)
- Donations of $2 or more to registered charities (DGRs)
- Last year's fee for managing your tax affairs
- Interest and fees on loans for genuine income-producing investments
Keep the records
You generally need written evidence for your claims, and the ATO can ask for it. Keep receipts, your income statements, a log of work-from-home hours, and any car records. A registered agent review is the simplest way to make sure nothing eligible is left off — and nothing risky goes on.
Get your estimate — free, no upfront cost
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Frequently asked
Do I need receipts for everything?
As a rule, yes — keep written evidence for your claims. There are limited exceptions for small total amounts, but the safest approach is to keep every relevant receipt and record.
Can I claim work-from-home if I only did it some days?
Yes — you claim based on the hours you actually worked from home. Keeping a record of those hours through the year makes the claim straightforward.
What can't I claim?
Private expenses, your normal commute, everyday clothing, and anything you were reimbursed for. If you're unsure whether something qualifies, your consultant will check it against your occupation.
Are there deductions specific to my job?
Yes — most occupations have their own commonly-claimed expenses. When you start online, your details are reviewed against a deduction checklist for your line of work.
This guide is general information only and does not take your personal circumstances into account, so it isn't tax advice. CFM Group is a referral service that connects you with an independent registered Australian tax agent who reviews and lodges your return. Always confirm your own situation with the ATO or your tax agent.