Deductions for work expenses

For a summary of common expenses, see Building and construction workers (PDF, 388KB)This link will download a file.

To claim a deduction for a work-related expense you must meet the 3 golden rules:

1. You must have spent the money and you weren't reimbursed.
2. The expense must directly relate to earning your income.
3. You must have a record to prove it (usually a receipt).

If the expense was for both work and private purposes, you only claim a deduction for the work-related portion of the expenses.

You can’t claim a deduction if:

• you don't keep records of your work-related expenses
• someone else (such as an employer) pays for the expense or reimburses you for it.

Find out which expenses you can and can't claim as a building and construction employee:

• Building and construction employee expenses A–F
• Building and construction employee expenses G–O
• Building and construction employee expenses P–S
• Building and construction employee expenses T–W

To help you work out if you can or can't claim a deduction for other expenses, and the records you need, see Employees guide for work expenses.

You can use the myDeductions tool in the ATO app to help keep track of your:

• work-related expenses (such as vehicle trips)
• general expenses (such as gifts and donations).

You can upload these records or share them with a tax agent at tax time to make lodging your tax return easier.

We have information in languages other than English. A summary of common work-related expenses may be available in your language:

1. Select your language from the other languages' homepage.
2. Select the heading Individuals.
3. Check the list to see if a summary is available.