Police officer expenses G–O

Gauntlets, holsters, hand grips, handcuffs, holders, pouches, utility belts and other equipment

The police department normally supplies and replaces gauntlets, holsters, handgrips, handcuffs, holders, pouches, utility belts and other equipment.

If you work in the Mounted Police Unit, other equipment might include equestrian equipment such as protective gear. For example, back protectors, knee and shin pads, boot pullers and boot trees.

You can claim a deduction for the decline in value of additional or more sophisticated equipment you use for work-related activities.

If the item of equipment costs:

• more than $300 – you claim a deduction for the cost over its effective life (decline in value)
• $300 or less (and you use it mainly for work purposes and it doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for its cost in the year you buy it.

If you use the item for work and private purposes, you must apportion your deduction. You can only claim a deduction for your work-related use.

Glasses, contact lenses and anti-glare glasses

You can't claim a deduction for prescription glasses or contact lenses, even if you need to wear them while working as these are private expenses.

You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.

You only claim a deduction for the work-related use of the item.

Grooming expenses

You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even if:

• you receive an allowance for grooming
• your employer expects you to be well groomed when at work.

All grooming expenses and products are private expenses.

Guard dogs and security systems

You can't claim a deduction for expenses you incur to protect you and your family, including the cost of:

• buying and maintaining guard dogs
• installing or maintaining a security system at your home.

The initial purchase is capital and the cost of protecting you and your family is also a private expense.

Informant expenses

Police informant expenses are out-of-pocket expenses you pay to another person for information they provide about specific police matters you're involved in. You can't claim a deduction if you were reimbursed for your out-of-pocket expenses.

You may make a payment to an informant in the form of:

• cash
• goods, such as cigarettes or a snack, such as a cup of tea or coffee.

If the payment is in the form of food, a deduction will only be allowable if it's a light meal, such as a sandwich. The cost of more elaborate meals and alcohol (with or without a meal) won't be deductible as we consider these to be entertainment expenses.

Payments you make to informants are tax deductible if:

• the payments are authorised or permitted under the policies and procedures issued by your employing police service
• you can prove you paid the expense
• you weren't entitled to claim a reimbursement for this expense.

To prove you paid police informant expenses, you'll need written evidence which shows the:

• amount of the expense
• nature of the goods or services
• date the expense was incurred
• date the record was made.

This could be in the form of a receipt for goods or, if you are unable to get a receipt, you will need to keep a written record of the expense which includes the information above, for example an entry in your work diary.

It is important to identify any goods you purchase as a payment to an informant, for example by making a handwritten note on the receipt.

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, a bulletproof 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 (for example, your police uniform).

This also includes laundromat and dry-cleaning expenses.

We consider that a reasonable basis for working out your laundry claim is:

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

You can claim the actual costs you incurred 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, but you will still need to calculate and be able to show how you worked 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 to get a job. For example, firearm licence.

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.

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.

You can claim:

• overtime meal expenses, but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial award
• the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties (travel expenses).

Music streaming services, CDs, audio books or podcasts

You can't claim a deduction for the cost of music streaming services, CDs, audio books, podcasts or devices that you use at work. Even if they're used to keep you motivated or occupied at work, these items aren't essential to earning your income. They are private expenses.

Newspapers and other news services, magazines and professional publications

The cost of newspapers, other news services and magazines are generally private expenses and not deductible.

You can claim a deduction for the cost of buying or subscribing to a professional publication, newspaper, news service or magazine if you can show:

• a direct connection between your specific work duties and the content
• the content is specific to your employment and is not general in nature.

If you use the publication for work and private purposes, you can only claim the portion related to your work-related use.

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. We call this the 'reasonable amount'. If you receive an overtime meal allowance, are claiming a deduction and spent:

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

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

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

For more information, see TD 2023/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023–24 income year?

For more police officer expenses, see:

• Police officer expenses A–F
• Police officer expenses P–S
• Police officer expenses T–W