Who can claim
This deduction is available to individuals.
- You incurred and paid the expense yourself.
- The expense has a direct connection with earning your current employment income.
- The amount is a commission you incurred after a work agency obtained employment for you.
What you cannot claim
- Do not include a private or domestic portion.
- Do not claim an item or cost your employer or another party provided, paid or reimbursed; if partly reimbursed, claim only the unreimbursed eligible portion.
- A taxable allowance is generally declared as income. It does not automatically create or prevent a deduction; claim only the actual eligible amount you incurred.
- An upfront joining, registration or job-search fee is not deductible.
- Do not claim commission retained or paid by the employer where you did not incur the cost.
How the amount is worked out
Claim the work-related commission you incurred and paid, excluding upfront agency joining or search fees.
Records the ATO expects
- Agency agreement
- Commission invoice or statement
- Payment evidence
- Details of the employment obtained
Where this rule comes from
Primary source: ATO Employees guide for work expenses (Document version dated 5 December 2025). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.