Apprentice and trainee expenses L–O

Laundry and maintenance

You can claim a deduction for the costs you incur to wash, dry and iron clothing you wear at work if it's:

• protective (for example, hi-vis jacket)
• occupation-specific and not a conventional, everyday piece of clothing such as jeans or general business attire
• a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.

This also includes laundromat and dry-cleaning expenses.

To work out your laundry expenses, you can claim a rate of:

• $1 per load if it only contains work-related clothing from one of the categories above
• 50c per load if you mix personal items of clothing with work-related items from one of the categories listed above.

You can claim the actual costs you incur for repairing and dry-cleaning expenses.

If your laundry claim (excluding dry-cleaning expenses) is $150 or less, you don't need to keep records. However, you will still need to be able to show how you work out your claim. This isn't an automatic deduction.

Licences, permits and cards

You can't claim the cost of getting your initial licence, regulatory permit, cards or certificates in order to get a job.

You can claim a deduction for the additional costs you incur to get or renew your licence, regulatory permit, card or certificate to continue to perform your work duties. For example, if you need to have a general construction induction card (White card), to get your job, you can’t claim the initial cost to get it, however you can claim the cost to renew it during the period you are working.

You can't claim a deduction for the cost to get or renew your drivers licence, even if you must have it as a condition of employment.

Meal and snack expenses

You can't claim for the cost of food, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.

Overtime meal expenses

You can claim a deduction for the cost of a meal you buy and eat when you work overtime, if all of the following apply:

• you receive an overtime meal allowance under an industrial law, award or agreement
• the allowance is on your income statement or payment summary as a separate allowance
• you include the allowance in your tax return as income.

You can't claim a deduction if the allowance is part of your salary and wages and not included as a separate allowance on your income statement or payment summary.

You generally need to get and keep written evidence, such as receipts, when you claim a deduction. However, each year we set an amount you can claim for overtime meal expenses without receipts. This is called the 'reasonable amount'. If you receive an overtime meal allowance, are claiming a deduction and spent:

• up to the reasonable amount, you don't have to get and keep receipts
• more than the reasonable amount, you must get and keep receipts for all your expenses.

In all cases, you need to be able to show:

• you spent the money
• how you worked out your claim.

 

For more apprentice and trainee expenses, see

• Apprentice and trainee expenses A–K
• Apprentice and trainee expenses P–S
• Apprentice and trainee expenses T–W