Income tax deduction checklist

Work trips in a car you own or lease, e.g. between job sites or to clients. Not home-to-work travel. The ATO rate for 2025–26 is 88c per km, up to 5,000 km per car. Keep a diary of how you worked out the km. Over 5,000 km needs the logbook method.

Only when your work requires you to stay away from home overnight. Keep receipts.

Tolls on work trips, e.g. between workplaces or to clients. Not on your normal trip between home and work.

A hire car used for work travel. Apportion any private use.

Parking on work trips. You can’t claim parking at or near your regular workplace.

Flights, trains, taxis and rideshare within Australia for work travel (not commuting).

Overseas travel only if the trip was mainly for work. Private days are not claimable.

Other work travel costs, e.g. meals while away overnight for work.

Dry cleaning of a compulsory or registered uniform, occupation-specific or protective clothing. Not conventional clothing such as a suit or black trousers.

Washing eligible work clothing: $1 per load of work clothes only, or 50c per load if mixed with private clothes. Keep a record of the number of loads.

Sunglasses, sunhats and sunscreen if you work outdoors and they protect you from a real risk of sun damage.

Clothing that identifies your occupation, e.g. a chef’s chequered pants, or a compulsory uniform with the employer’s logo.

Items that protect you from injury or illness at work, e.g. steel-capped boots, non-slip shoes, hi-vis vests, fire-resistant clothing.

Protective items you need for work, e.g. gloves, masks, safety glasses, hand sanitiser.

A course that maintains or improves the skills for your current job, or is likely to increase your income in it. Not for a new career. Fees paid through a HELP loan aren’t deductible.

Stationery used for a work-related course.

Student union or amenities fees for a work-related course.

Textbooks and journals for a work-related course.

If the laptop cost $300 or less and is used mainly for your study or work, claim it in full; otherwise claim its decline in value over its effective life. Only the study or work-use %.

Other costs of a work-related course, e.g. internet or travel to classes.

Claim the work-use % only. $300 or less (used mainly for work): claim it in full; over $300: claim its decline in value over its effective life.

Only the work-related share of your home internet. Not if you use the WFH fixed rate (70c an hour for 2025–26), which already covers internet.

The work-use % of your phone bills, from a 4-week diary that is representative of the year. Not if you use the fixed rate.

A phone bought outright: claim the work-use % of its cost ($300 or less) or of its decline in value.

Union fees and professional or trade association fees for your job.

Work-related seminars, conferences and training (CPD).

Fees paid to a registered tax agent to prepare and lodge your tax return, claimed in the year you paid them.

Gifts to registered deductible gift recipients (DGRs) only, with a receipt. For 2025–26: any amount (the $2 minimum was removed from 1 July 2024). Not raffle tickets or gifts where you get something back.

Income protection insurance you pay yourself (not through super). Life, trauma and critical illness cover aren’t deductible.

Accident or disability cover that insures your income. Not life or trauma insurance.

Professional journals, industry magazines and subscriptions directly related to your work.

Costs of earning interest or dividend income, e.g. interest on a loan used to buy shares, account-keeping fees on investments.

Costs of earning dividends, e.g. advice about changing your investments (not drawing up an initial plan), share registry fees.