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 a private expense.
You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking expenses you can't claim
Nerida is an employee physiotherapist in a hospital and pays $50 per week for on-site staff parking.
Nerida can't claim a deduction for parking at her regular place of work.
End of example
Example: parking expenses you can claim
Yasmin is an employee practicing psychologist. She travels from her regular workplace to deliver a presentation at a local university. She pays to park at the university.
Yasmin can claim a deduction for the parking expense as she incurs the expenses on a work-related trip.
End of exampleProtective equipment and items
You can claim a deduction for the cost of protective items, equipment and products – for example, safety glasses, face shields, 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 clients while working
- 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.
Phone, data and internet expenses
You can claim a deduction for phone, data and internet costs for the work-related use of your own phone or electronic devices.
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.
If all or part of your work-related phone, data and internet expenses are incurred as a result of working from home and you use the fixed rate method to claim your working from home deductions, you can't claim a separate deduction for these expenses.
For more information, see:
Example: calculating phone expenses
Sebastian uses his mobile phone for work purposes. He is on a set plan of $49 each month and rarely exceeds the plan cap.
He receives an itemised account from his phone provider each month that includes details of his individual phone calls.
At least once a year, Sebastian prints his account and highlights the work-related phone calls he made. He makes notes on his account for the first month about who he is phoning for work, such as his manager, hospitals and other medical professionals and his patients.
Of the 300 phone calls he has made in a 4-week period, Sebastian works out that 90 (30%) of the individual phone call expenses billed to him are for work. He applies that percentage to his cap amount of $49 a month.
Sebastian works out his claim for phone calls for work purposes as follows:
Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
90 ÷ 300 = 0.30 (that is 30%)
Sebastian can claim 30% of the total bill of $49 for each month for work purposes:
$49 × 0.30 = $14.70
Since Sebastian was only at work for 46 weeks of the year (10.6 months), he calculates his work-related mobile phone expense deduction as follows:
10.6 months × $14.70 = $155.82
End of example
Example: work and private use
Sylvette uses her computer and personal internet account at home to access her work emails and manage her appointments. Sylvette also uses her computer and the internet for private purposes.
Sylvette's internet use diary showed 20% of her internet time was for work-related activities and 80% was for private use. As her internet service provider charge for the year was $1,200 she can claim:
$1,200 × 0.20 = $240 as work-related internet use.
If anyone else from Sylvette's household accesses the internet connection, Sylvette must reduce her claim to account for their use.
End of exampleProfessional indemnity insurance
You can claim a deduction for the cost of professional indemnity insurance that relates to your work activities.
Professional library
You can claim a deduction for the decline in value of a professional library over its effective life.
Reference books can only be included in your professional library if the contents of the book are directly relevant to your employment duties. For example, if you are a family law solicitor, a reference book on divorce settlements and child custody would be relevant to your duties.
If the reference book cost $300 or less, you can claim an immediate deduction for the full cost of the book in the year that it was purchased.
You can't add textbooks you buy and claim as self-education expenses to your professional library.
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 the work-related use.
Self-education expenses
You can claim a deduction for self-education expenses if it directly relates to your employment as a doctor, specialist or other medical professional and at the time your 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 a 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, academic journals 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.
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 repayments you make on your study and training support loans. Study and training support loans include:
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loans (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.
Example: self-education directly relevant to employment
Dennis is a general practitioner who participates in continuing professional development to maintain his medical registrations.
Dennis can claim a deduction for these expenses as the continual professional development improves and maintains his skills and knowledge in his current role.
End of example
Example: self-education to improve knowledge and skills in current job
Nadia is a dentist undertaking postgraduate study in dental surgery.
Nadia can claim a deduction for her study expenses because her study is improving her dentistry skills. It is relevant to her current employment.
End of example
Example: self-education to upgrade qualifications
Joe is a general practitioner in a rural area of Australia. Joe undertakes training in mental health disorders with a specialised focus on rural and remote Australia. The training will improve Joe's skills in educating his patients about mental health.
Joe can claim self-education expenses because his study will upgrade his qualifications and will improve his skills in his work activities as a general practitioner.
End of example
Example: can't claim due to limited use in current role
Yui is a psychologist working part-time for a private practice while studying to become a paramedic. When she completes her study, Yui will apply for paramedic positions. The study will primarily provide Yui with skills for her new position.
Yui can’t claim her self-education expenses because her specialised study relates only in a very general way to current employment. The course will enable Yui to change her employment.
End of exampleSeminars, conferences and training courses
You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as a doctor, specialist or other medical professional.
The costs you can claim include 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
Mary, an orthodontist, attends an 8-day work-related conference in Vancouver on modern cosmetic dentistry. One day of the conference involves a sight-seeing tour of the city, and a networking game of golf. A dinner is held on the final afternoon of the conference.
As her main purpose in attending the conference is work-related, Mary can deduct the total cost of the conference which includes her airfares, accommodation and meals.
End of example
Example: course not related to employment
James is a chiropractor. He has been struggling to keep up with his work commitments and becomes stressed. James decides to undertake a time and stress management course.
James can't claim a deduction as the course doesn't directly relate to maintaining or increasing his knowledge, capabilities or skills needed in his current position.
End of exampleFor more doctor, specialist or other medical professionals expenses, see:
- Medical professional expenses A–F
- Medical professional expenses G–O
- Medical professional expenses T–W