Truck driver expenses R–S

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.

Repairs to tools and equipment

You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.

Seat covers

You can't claim a deduction for the cost of seat covers you use in your truck for work. This is a private expense.

Self-education and study expenses

You can claim a deduction for self-education expenses if it directly relates to your employment as a truck driver and 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 a self-education expense if at the time you incur the expense, it:

• 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 fees, student and amenities fees, textbooks, academic journals and stationery expenses. You will also be able to claim a deduction for the decline in value of any depreciating assets which cost more than $300 that you use for your work-related study.

If you study at home, you may also be able to claim work from home running expenses, but not occupancy expenses.

You can't claim a deduction for the repayments you make on your study or training support loan. Study and training support loans include:

• Higher Education Loan Program (HELP)
• VET Student Loans (VSL)
• Australian Apprenticeship Support Loan (AASL) (formerly Trade Support Loans Program (TSL))
• Student Financial Supplement Scheme (SFSS)
• Student Start-up Loan (SSL).

While course fees may be deductible, fees you incur under the Higher Education Contribution Scheme Higher Education Loan Program (HECS-HELP) scheme are not deductible.

 

Showers

You can claim a deduction for the cost of showers when you take a mandatory rest break and sleep away from home for work. For example, while taking a mandatory rest as a long-haul driver.

Sleeping bags and pillows

You can claim a deduction for the cost of your sleeping bag and pillows when you use these when you both:

• take a mandatory long rest break
• sleep away from home for work.

If you don't use the sleeping bag and pillows 100% for work, you can only claim a deduction for the work-related use.

Stationery

You can claim a deduction for the cost of logbooks, diaries and pens that you use for work.

You can't claim a deduction if your employer reimburses you for these expenses.

Sunglasses, sunhats and sunscreen

You can claim a deduction for the work-related use of sunglasses, sunhats and sunscreen lotions if you:

• must work in the sun for extended periods
• use these items to protect yourself from the real and likely risk of illness or injury while at work.

This includes prescription sunglasses and anti-glare glasses.

You can only claim a deduction for the work-related use of the products if you also wear them for private purposes.

For more truck driver expenses, see:

• Truck driver expenses A–D
• Truck driver expenses E–P
• Truck driver expenses T–W