Did you have any other expenses relating to your work as an employee?
Here is a list of other expenses commonly incurred by factory workers. See question D5 Individual tax return instructions for more information about the deductibility of these expenses. You cannot claim costs met by your employer or costs that are reimbursed, see Reimbursements.
Answering machines, mobile phones, pagers and other telecommunications equipment
For information about claiming deductions for the decline in value of answering machines, mobile phones, pagers and other telecommunications equipment, see Capital allowances below.
Capital allowances
You can claim a deduction, called a capital allowance, for the decline in value of equipment used for work. If the equipment is also used for private purposes, you cannot claim a deduction for that part of the decline in value.
You cannot claim a deduction if the equipment is supplied by your employer or any other person.
Generally, the amount of your deduction depends on the effective life of the equipment.
Equipment costing $300 or less
If you purchased equipment costing $300 or less and you use it mainly for work, you can claim an immediate deduction for the work-related portion of the cost.
You cannot claim an immediate deduction if:
- the equipment is part of a set that you buy in the same income year and the total cost of the set is more than $300 (the set rule), or
- the equipment is one of a number of identical or substantially identical items you buy in an income year and the total cost of the items is more than $300 (the multiples rule).
Low-value pool
You also have the option to pool equipment costing less than $1,000 and equipment written down to less than $1,000 under the diminishing value method. You work out a deduction for the decline in value of equipment in this low-value pool by a single calculation using set rates.
For more information on claiming a deduction for a low-value pool, see question D6 in Individual tax return instructions and make your claim at item D6 on your tax return.
Equipment for which you may be able to claim a capital allowance includes:
- answering machines, telephones, facsimile machines, mobile phones, pagers and other telecommunications equipment
- tools and equipment
- a professional library.
For more information about claiming deductions for the decline in value of equipment, see the Guide to depreciating assets 2014.
Child care
You cannot claim a deduction for child care expenses. These are private expenses even if you need to pay for child care to go to work.
Driver licence
You cannot claim a deduction for the cost of getting or renewing your driver licence as it is a private expense.
Fines
You cannot claim a deduction for fines imposed:
- under a law of the Commonwealth, a state, a territory, a foreign country, or
- by a court (for example, a fine you received for speeding when driving between jobs).
First aid courses
You can claim a deduction for the cost of first aid training courses if you, as a designated first aid person, are required to undertake first aid training to assist in emergency work situations.
Glasses and contact lenses
You cannot claim a deduction for the cost of buying prescription glasses or contact lenses as it is a private expense relating to a personal medical condition.
You may claim the cost of protective sunglasses if you are required to work outdoors and as a result are exposed to risk of eye damage from sunlight, see Sunglasses, sunhats and sunscreens.
Insurance of tools and equipment
You can claim a deduction for the cost of insuring your tools and equipment to the extent that you use them for work.
Interest costs
You can claim the cost of interest on money borrowed to purchase work-related equipment. If the equipment was also used for private purposes, you cannot claim a deduction for that part of the interest.
iPods and digital media services
You cannot claim a deduction for the cost of these items even if you listen to music at work.
Licences and certificates
You can claim a deduction for the annual cost of renewing your work-related licences and certificates. You cannot claim for the cost of getting your initial licence or certificate.
Meals
You cannot 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. For information about claiming deductions for the cost of meals eaten during overtime, see Overtime meals.
Newspapers
You cannot claim a deduction for the cost of newspapers as it is a private expense.
Overtime meals
An amount for overtime meals that is part of your normal salary and wage income is taxed as part of your income. It is not an 'overtime meal allowance'.
You must include amounts you received as overtime meal allowance at item 2 on your tax return.
You may claim for overtime meal expenses only on those occasions when:
- you worked overtime and
- your employer paid you an overtime meal allowance under an industrial law, award or agreement.
You will need written evidence if your claim per meal is more than the rate stated in Taxation Determination TD 2013/16 - Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year? Read this determination together with Taxation Ruling TR 2004/6 – Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses.
If you received an award overtime meal allowance which is not shown on a payment summary, you may choose not to include the allowance as income at item 2 on your tax return and not claim a deduction, as long as:
- the allowance does not exceed the Commissioner’s reasonable allowance amounts, and
- you have fully spent it.
Protective equipment
You can claim a deduction for the cost of protective items such as safety helmets, safety glasses, goggles and breathing masks.
Removal and relocation
You cannot claim a deduction for the cost involved in taking up a transfer in an existing employment or taking up new employment with a different employer.
Repairs
You can claim a deduction for the cost of repairing tools and equipment for work.
If you also used the tools or equipment for private purposes, you cannot claim a deduction for that part of the repair cost.
Seminars, conferences and training courses
You can claim a deduction for the cost of attending seminars, conferences and training courses that are sufficiently connected to your work activities.
Stationery
You can claim a deduction for the cost of street directories, logbooks, diaries, pens and other stationery to the extent that you use them for work.
Sunglasses, sunhats and sunscreens
You can claim a deduction for the cost of sunglasses, sunhats and sunscreen lotions if your work requires you to work in the sun for all or part of the day and you use these items to protect yourself from the sun while at work.
Technical or professional publications
You can claim a deduction for the cost of journals, periodicals and magazines that have a content specifically related to your employment as a factory worker.
Telephone calls, telephone rental and connection costs
You can claim a deduction for the cost of work-related telephone calls.
You can claim a deduction for your telephone rental if you can show that you are on call or are regularly required to telephone your employer while you are away from your workplace. If you also use your telephone for private purposes, you must apportion the cost of telephone rental between work-related and private use.
You cannot claim a deduction for the cost of connecting a telephone, mobile phone, pager or any other telecommunications equipment as it is a capital expense.
You cannot claim a deduction for the cost of an unlisted telephone number (silent number) as it is a private expense.
Tools and equipment
For information about claiming deductions for the decline in value of tools and equipment used for work, see Capital allowances.
Union and professional association fees
You can claim a deduction for union and professional association fees. If the amount you paid is shown on your payment summary, you can use it to prove your claim. You can claim a deduction for a levy paid in certain circumstances, for example, to protect the interests of members and their jobs.
You cannot claim a deduction for:
- joining fees
- levies or other amounts you paid to assist families of employees suffering financial difficulties as a result of employees being on strike or having been laid off.
Remember
- Make sure you write down all your income on your tax return. Include income from a second job, benefits you received from the government and interest you received from a bank, building society or credit union.
- Sign your tax return. It is your responsibility to make sure your tax return is correct even if you use a registered tax agent.
- Keep all the records you need to prove your deduction claims. Keeping your tax records provides information on the type of records that you should keep and how long you need to keep them.
- Ask for help if you need it, from your registered tax agent or phone us.