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Other work-related expenses

How to claim other work-related expense deductions when you lodge your return using myTax.

Last updated 7 July 2016

We have pre-filled your tax return with other work-related expense information provided to us. Check for other work-related expenses that are not pre-filled and ensure you add them.

Other work-related expenses are expenses you incurred as an employee and have not already claimed anywhere else on your tax return. These include:

  • union fees and subscriptions to trade, business or professional associations
  • certain overtime meal expenses
  • professional seminars, courses, conferences and workshops
  • reference books, technical journals and trade magazines
  • safety items such as hard hats, safety glasses and sunscreens
  • the work-related proportion of some computer, phone and home office expenses
  • tools and equipment and professional libraries (you may be able to claim an immediate deduction for the full cost of depreciating assets costing $300 or less; for more information see the Guide to depreciating assets).

You can claim overtime meal expenses only if they were paid under an industrial law, award or agreement and the overtime meals allowance is included at Salary, wages, allowances, tips, bonuses etc in the Payment summaries section. If your claim is more than $28.80 per meal, you must have written evidence, such as receipts or diary entries, which show the cost of the meals.

You cannot claim a deduction for the decline in value of items provided to you by your employer, or if your employer paid or reimbursed you for some or all of the cost of those items, and the item was exempt from fringe benefits tax.

For 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 45 cents per hour for heating, cooling, lighting and the decline in value of furniture in your home office.

Depreciation and capital allowances tool

You can use the Depreciation and capital allowances tool to work out any decline in value deduction and any deductible balancing adjustment when you stop holding a depreciating asset. The tool can be accessed when you add your other work-related expenses.

 

Want to know what work-related expenses you may be entitled to claim?

We provide information and useful videos to help you understand what you may be able to claim at Deductions you can claim.

Completing this section

If your total claim for all work-related expenses exceeds $300, you must have written evidence.

  1. For each Other work-related expense that has not been pre-filled in your tax return, select Add and enter information into the corresponding fields.
  2. Select Save.
  3. Select Save and continue.

Note: If you used the Depreciation and capital allowances tool, fields containing information from the tool cannot be directly adjusted in myTax. To make any adjustments to this information, or to add new assets to the tool, select the 'Work it out' link.

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