Day-to-day business costs such as wages, super, contractors, advertising, vehicles and repairs, with ATO-sourced rules for sole traders and companies.
Each rule keeps its eligibility, exclusions, calculation, records and ATO source together. Not sure where to start? Check your eligibility in the finder.
Employee pay, directors' fees and other worker-payment classes that are directly connected with carrying on the business and satisfy PAYG withholding and reporting requirements.
Employment on-costs for workers whose services are used in carrying on the income-producing business.
Employer super and super guarantee amounts for employees and workers treated as employees for super.
Income-tax deductions associated with taxable fringe benefits provided by an employer.
Payments for services directly connected with carrying on the business.
Purchases and stock adjustments for goods held for sale or exchange in the ordinary course of business.
Rent and eligible premises costs for a space used to carry on the business.
Finance and operating lease costs for assets used to earn assessable business income.
Promotion and customer-acquisition costs for the business's income-producing activities.
Recurring software licences, cloud services and business information subscriptions used in carrying on the business.
Premiums for insuring business assets, liability, professional indemnity and revenue risks. Workers compensation premiums are handled with employment on-costs.
The business-use portion of communication and operating utility costs.
Eligible transport for business travel, plus accommodation, meals and incidentals when the business trip requires an overnight stay.
Eligible car running costs for business travel, using the method available for the car and taxpayer.
Actual operating costs for vehicles that do not fit the ordinary car-method rules.
Repairs that restore a worn or damaged part of an income-producing business asset without replacing or reconstructing the relevant entirety.
Employee training costs connected with the business, plus owner training that maintains or improves skills used in the current business activity.
Recurring operational licences, permits and memberships used in carrying on an existing business.
Consumable stationery, postage and ordinary office supplies used in carrying on the business.
Capital expenditure on qualifying environmental protection activities connected with a current, former or genuinely proposed income-producing activity.
Capital expenditure on qualifying landcare operations for Australian land used in primary production or another eligible rural business.
Browse all deductions or find the ones that match your situation.