To claim a deduction for a work-related expense you must meet the 3 golden rules:
- You must have spent the money and you weren't reimbursed.
- The expense must directly relate to earning your income.
- You must have a record to prove it (usually a receipt).
If the expense was for both work and private purposes, you can only claim a deduction for the work-related portion of an expense.
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.
When we say 'you' or 'professional sportsperson', we are referring to a person who makes their living by playing a professional sport as an employee. For example, an athlete, footballer, basketballer or cricketer.
This guide doesn't deal with the tax obligations of support staff, coaches, referees or umpires – see Fitness and sporting industry employees.
Find out which expenses you can and can't claim as professional sportsperson:
- Professional sportsperson expenses A–F
- Professional sportsperson expenses G–O
- Professional sportsperson expenses P–S
- Professional sportsperson expenses T–W
You can use the myDeductions tool in the ATO app to store records and 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 registered 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:
- Select your language from the other languages' homepage.
- Select the heading Individuals.
- Check the list to see if a summary is available.