Things you need to know
Other work-related expenses are expenses you incurred as an employee and have not already claimed anywhere else in your tax return. These include:
- union fees and subscriptions to trade, business or professional associations
- overtime meal expenses if you received an overtime meal allowance from your employer that was paid under an industrial law, award or agreement, and you have
- purchased and consumed the meal during your overtime
- included the amount of the overtime meal allowance as income at question 2
- written evidence, such as receipts, if your claim was more than $35.65 per meal
- reference books, technical journals and trade magazines
- the work-related portion of tools and equipment, such as a computer or office furniture, and professional libraries; you may be able to claim
- an immediate deduction for the cost of depreciating assets costing $300 or less
- a deduction for the decline in value of an item that cost more than $300 over its effective life (however, if you no longer own or use an item and you previously claimed a deduction for its decline in value, you may need to make a balancing adjustment), see Guide to depreciating assets 2024
- 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, that you claim at question D3)
- the work-related portion of the following costs
- interest on money borrowed to buy tools and equipment
- repair costs for tools or items of equipment
- phone or internet usage (if you haven’t already claimed working from home expenses using the fixed rate method)
- 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
- additional running expenses you incurred as a result of working from home
- COVID-19 test expenses.
Complete this question if you had any other work-related expenses listed above. Otherwise, go to question D6 Low-value pool deduction 2024.
What you need to answer this question
You may need some of the following:
- your income statement or PAYG payment summary – individual non-business
- your income statement or PAYG payment summary – foreign employment
- 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.
If you received assessable income from your work as an employee outside Australia that is shown on an income statement or a PAYG payment summary – foreign employment, you must claim any work-related expenses you incurred in earning that income at this question provided you have not already claimed the expense at another question.
If you received assessable foreign employment income that is not shown on an income statement or a PAYG payment summary – foreign employment, you must claim your deductions against that income at question 20 Foreign source income and foreign assets or property 2024.
Working from home expenses
For your working from home expenses, you can choose to use one of the 2 methods below as long as you meet the working criteria and record keeping requirements:
- Fixed rate method – 67c per hour worked from home
- This rate covers the additional running expenses that you incur as a result of working from home for energy expenses (electricity and/or gas), internet and data expenses, mobile and/or home phone usage expenses, stationery and computer consumables.
- You don't need a separate home office or dedicated work area to use this method.
- The fixed rate method does not cover the decline in value of depreciating assets used for work.
- Actual cost method.
To work out your deduction, you can use the Home office expenses calculatorThis link opens in a new window.
To work out the method that gives you the best deduction outcome for your situation, see Working from home expenses.
You can't claim
You can't claim a deduction for:
- the cost of entertainment, fines and penalties
- private expenses, such as childcare expenses and fees paid to social clubs
- coffee, tea, milk and other general household items your employer may otherwise have provided you with at work
- costs related to children and their education including buying equipment such as iPads and desks
- the decline in value of items 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 – items include laptops, portable printers, personal digital assistants, calculators, mobile phones, computer software, protective clothing, briefcases and tools of trade.
Generally, you can't claim a deduction for occupancy expenses such as rent, rates, mortgage interest and insurance.
For more information, see:
- 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 electronic device usage expenses
- Law administration practice statement PS LA 2005/7 Substantiating an individual's work-related expenses
- Practical compliance guideline PCG 2023/1 Claiming a deduction for additional running expenses incurred while working from home – ATO compliance approach.
Completing your tax return
To complete this question, follow the steps below.
Step 1
Add up all the expenses that you can claim at this question.
To work out the amount you can claim for depreciating assets, use either:
Step 2
Write the total amount at question D5 – label E.
Where to go next
- Go to question D6 Low-value pool deduction 2024.
- Return to main menu Individual tax return instructions 2024.
- Go back to question D4 Work-related self-education expenses 2024.