For individuals
Read the ruleWork-related car expenses
Eligible work travel in a car you own or lease, using the cents per kilometre or logbook method.
Deduction category
Work expenses tax deductions
Employee costs such as car travel, clothing, tools and self-education, each with ATO-sourced eligibility rules, exclusions, calculations and records.
16 rules in this category
Each rule keeps its eligibility, exclusions, calculation, records and ATO source together. Not sure where to start? Check your eligibility in the finder.
For individuals
Read the ruleWork-related travel and accommodation
Eligible transport for required work travel, plus accommodation, meals and incidentals when current duties require you to sleep away overnight.
For individuals
Read the ruleWork clothing, laundry and dry cleaning
Eligible costs for occupation-specific clothing, protective clothing, compulsory uniforms and registered non-compulsory uniforms.
For individuals
Read the ruleProtective items and equipment
Protective items required to reduce a real risk of illness or injury in your work.
For individuals
Read the ruleTools and equipment
Tools, reference materials and work equipment you use to earn employment income.
For individuals
Read the rulePhone, data and internet
The work-related portion of personally paid phone, internet and data costs.
For individuals
Read the ruleProfessional memberships and subscriptions
Work-related professional subscriptions and the limited statutory deduction for association membership or joining fees.
For individuals
Read the ruleWork agency commissions
Commission paid to a work agency that obtained your current employment.
For individuals
Read the ruleUnion fees and workplace representation
Union fees and eligible workplace representation costs connected with earning employment income.
For individuals
Read the ruleWork licences, checks and accreditations
Renewal costs for licences, registrations, working-with-children checks and accreditations that are connected with current duties.
For individuals
Read the ruleTrade journals and professional publications
Publications and digital resources that maintain knowledge used in current employment.
For individuals
Read the ruleSelf-education, courses and seminars
Study that maintains or improves skills used in current employment, or is likely to increase income from current employment.
For individuals
Read the ruleOvertime meals
A meal purchased while working overtime where an eligible overtime meal allowance is received under an industrial instrument.
For individuals
Read the ruleWork-related COVID-19 tests
The cost of a COVID-19 test where it is incurred to attend a workplace or perform employment duties.
For individuals
Read the rule2026-27 standard work-related deduction
A legislated deduction of up to $1,000 for eligible Australian resident individuals with labour income, reduced by specified actual work-related deductions.
For individuals
Read the ruleEducation expenses against a taxable scholarship
Self-education expenses directly connected with earning a scholarship that is included in assessable income.
Browse all deductions or find the ones that match your situation.