This question is about any other work-related expenses you incurred as an employee and have not already claimed, including:
- union fees and subscriptions to trade, business or professional associations
- overtime meal expenses, provided that
- you received a genuine overtime meal allowance from your employer that was paid under an industrial law, award or agreement
- you purchased and consumed a meal during your overtime
- you have included the amount of the meal allowance as income at item 2, and
- if your claim was more than $30.60 per meal, you have written evidence, such as receipts, that shows the cost of the meals
(An amount for overtime meals that has been included as part of your normal salary and wages – for example, under a workplace agreement, is not an overtime meal allowance.)
- professional seminars, courses, conferences and workshops
- reference books, technical journals and trade magazines
- the work-related portion of tools and equipment and professional libraries; you may be able to claim an immediate deduction for an item that cost $300 or less, otherwise, you claim a deduction for the decline in value of an item over its effective life; for more information, see Guide to depreciating assets 2019
- the work-related portion of items that protect you from the risk of injury or illness posed by your work or your work environment, such as hard hats, safety glasses and sunscreens (but not protective clothing and footwear, which you claim at item D3)
- the work-related portion of the following costs
- interest on money borrowed to buy a computer
- repair costs for the computer
- the decline in value of the computer (you may need to make a balancing adjustment if you no longer own or use the computer and you previously claimed a deduction for its decline in value; for more information, see Guide to depreciating assets 2019)
- internet access charges
- phone calls
- phone rental if you can show you were on call or were regularly required to phone your employer or clients while away from your workplace
- the decline in value of your home office furniture and fittings
- home office heating, cooling, lighting and cleaning costs.
For your home office expenses, you can:
- keep a diary of the details of your actual costs and your work-related use of the office, or
- use a fixed rate of 52 cents per hour for heating, cooling, lighting and the decline in value of furniture in your home office.
To work out your claim you can use the Home office expenses calculator.
Generally, you cannot claim a deduction for occupancy expenses such as rent, rates, mortgage interest and insurance.
You cannot claim a deduction for the cost of entertainment, fines and penalties.
You cannot claim a deduction for private expenses, such as child care expenses and fees paid to social clubs.
You cannot claim a deduction for the decline in value of laptops, portable printers, personal digital assistants, calculators, mobile phones, computer software, protective clothing, briefcases and tools of trade primarily for use in your employment if the item was provided to you by your employer, or some or all of the cost of the item was paid or reimbursed by your employer, and the benefit was exempt from fringe benefits tax.
Did you have any other work-related expenses?
No |
Go to question D6 Low-value pool deduction 2019, or return to main menu Individual tax return instructions 2019. |
Yes |
Read on. |
Answering this question
You may need some of the following:
- your PAYG payment summary – individual non-business
- your PAYG payment summary – foreign employment
- statements from your bank, building society or credit union
- receipts, invoices or written evidence from your supplier or association
- other written evidence.
If your total claim for all work-related expenses exceeds $300, you must have written evidence. For more information about what is written evidence, see Keeping your tax records.
If you received assessable income from your work as an employee outside Australia that is shown on a PAYG payment summary – foreign employment, you must claim any work-related expenses you incurred in earning that income at this item provided you have not already claimed the expense at another item.
If you received assessable foreign employment income that is not shown on a PAYG payment summary – foreign employment you must claim your deductions against that income at item 20 Foreign source income and foreign assets or property 2019.
Completing your tax return
Step 1
Add up all the expenses that you can claim at this item.
To work out the amount you can claim for depreciating assets, see Guide to depreciating assets 2019.
Step 2
Write the total amount at E item D5.
See also:
- Guide to depreciating assets 2019 (NAT 1996) for information on decline in value and balancing adjustments
- Taxation Ruling TR 93/30 Income tax: deductions for home office expenses
- Taxation Ruling TR 2003/16 Income tax: deductibility of protective items
- Taxation Ruling TR 2004/6 Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses
- Law Administration Practice Statement PS LA 2001/6 Verification approaches for home office running expenses and electronic device expenses
- Law Administration Practice Statement PS LA 2005/7 Substantiating an individual's work-related expenses
Where to go next
- Go to question D6 Low-value pool deduction 2019.
- Return to main menu Individual tax return instructions 2019.
- Go back to question D4 Work-related self-education expenses 2019.