Parking fees and tolls
You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. These are private expenses.
You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking fees
Hyun drives to the casino he works at each day and parks his own car in the designated staff car park. Once a month he drives his car from the casino to a training facility for mandatory employer training. He must pay for parking and his employer doesn't reimburse him.
Hyun can't claim his parking at the casino as it is his regular place of work. Hyun can claim his parking at the training facility as this is incurred on a work-related trip.
End of examplePhone, data and internet expenses
You can claim a deduction for phone, data and internet costs if you use your own phone or electronic devices for work purposes.
If your phone, data and internet use for work is incidental and you're not claiming more than $50 in total, you do not need to keep records.
If you claim more than $50, you need to keep records to show your work use. For example, an itemised bill where you can identify your work-related phone calls and data use.
You can’t claim a deduction if your employer:
- provides you with a phone for work and pays for your usage
- reimburses you for the costs you incur.
You can’t claim a deduction for any phone calls to family and friends, even while travelling for work. This is because these are personal phone calls.
For more information, see:
Example: calculating incidental phone expenses
Basil occasionally uses his phone to call his shift manager to discuss work-related issues. Because Basil's work phone use is incidental and he will not be claiming a deduction of more than $50 in total, he doesn't have to review his bills.
He checks the ATO website which states he can make a claim of $0.75 for work phone calls from his mobile.
Basil estimates he has made 50 work-related phone calls in the income year, so his claim is $37.50 being:
50 phone calls × $0.75 per phone call from a mobile = $37.50
Even though Basil isn't required to keep written evidence, he will need to be able to show how he works out his claim and that he incurs work-related phone expenses.
End of example
Example: work and private use
Suni uses her computer and personal internet account at home to access her workplace portal. She reads emails from management about changes and updates in the workplace and manages her shift availability. Suni uses her computer and the internet for both work and private purposes.
Suni's internet use diary showed 10% of her internet time was for work-related activities and 90% was for private use. As her internet service provider charge for the year was $1,200 she can claim:
$1,200 × 0.10 = $120 as work-related internet use.
If there was anyone else that accesses the internet connection, Suni must reduce her claim to account for their use.
End of exampleProtective items
You can claim a deduction for the cost of protective items, equipment and products – for example, personal protective equipment such as, gloves, face masks or sanitiser. You must use these items:
- to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties – for example, working in close proximity to customers
- in direct connection to earning your employment income.
You can also claim the costs you incur to repair, replace or clean protective items.
You can't claim a deduction if your employer:
- supplies the protective items
- pays for the protective items
- reimburses you for the costs you incur to buy protective items.
Removal and relocation expenses
You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Self-education expenses
You can claim a deduction for self-education expenses if they directly relate to your employment as a gaming attendant and at the time you incur the expense it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
You can’t claim a deduction for the self-education expense if at the time you incur the expense, it either:
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
If your self-education expenses are deductible, you can claim expenses such as course or tuition fees, student and amenities fees, textbooks, and stationery expenses. You will also be able to claim a deduction for the decline in value of any depreciating assets (for example, a laptop or a computer) which cost more than $300 that you use for your work-related study.
You can't claim a deduction for the repayments you make on debts you make on your study or training support loan. Study and training support loans include:
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loan (AASL) (formerly Trade Support Loans (TSL))
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
While course or tuition fees may be deductible, fees you incur under the Higher Education Contribution Scheme Higher Education Loan Program (HECS-HELP) scheme are not deductible.
If you have set aside a home office to do your study, you may also be able to claim work from home running expenses, but not occupancy expenses.
Example: study directly relevant to employment
Sebastian is a gaming attendant at a casino. He wants to become a gaming supervisor for the extra responsibility and higher pay rate. Sebastian enrols in a Cert IV in Hospitality specialising in gaming at the local TAFE.
Sebastian's employer advises him they will promote him to gaming supervisor when he completes the course.
Sebastian can claim a deduction for the costs he incurs in taking the TAFE course. This is because it will lead to an increase in income from his current employment.
End of example
Example: study doesn't improve knowledge and skills in current job
Ramesh works at a casino, which is also a hotel, as a gaming attendant. His main duties include working on the casino floor on the roulette or blackjack tables. Ramesh would like to move into hotel management and is studying a Bachelor of Business (Hotel Management).
Ramesh can't claim a deduction for the costs of obtaining his Bachelor of Business as the course doesn't have a connection with his current employment.
End of exampleSeminars, conferences and training courses
You can claim for the cost of seminars and conferences and training courses that relate to your work as a gaming attendant.
The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
Where you have a dual purpose for attending the seminar, conference or training course you can only claim the work-related portion of your expenses. For example, you add a holiday of one week to a training course that runs for one week.
Example: conference where dominant purpose is work-related
Priya is a gaming attendant at an RSL club and would like to improve her customer service skills. She enrols in a seminar about customer engagement which will allow her to learn about the best ways to engage with her clients.
Priya can claim a deduction for the cost of the conference as it maintains or improves the current knowledge she needs in her job.
If Priya's employer pays for or reimburses her for the costs she incurred to attend the seminar she can't claim a deduction.
End of exampleFor more gaming attendant expenses, see: