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Deductions for work expenses

Deductions you can and can't claim for expenses you incur to earn your income.

Last updated 11 May 2026

Claiming deductions

For a summary of common expenses, see Truck driver (PDF, 474KB)This link will download a file

To claim a deduction for a work-related expense you must meet the 3 golden rules:

  1. You must have spent the money and you weren't reimbursed
  2. The expense must directly relate to earning your income
  3. You must have a record to prove it (usually a receipt).

If the expense was incurred for both work and private purposes, you can only claim a deduction for the work-related use.

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.

Find out which expenses you can and can't claim as a truck driver:

To work out what you can or can't claim as a deduction, what records you need, and for more information on expenses (including examples), see Employees guide for work expenses.

Keeping records

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 tax agent at tax time to make lodging your tax return easier.

Other languages

A summary of common work-related deductions may be available in your language, go to other languages and to see if a summary is available.

 

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