Updated for the 2025–26 income year. Reviewed 19 October 2026.
What you can claim at tax time depends on what you do for work and what you invest in. These guides explain, in plain English, what you can and can't claim, the records to keep and how the numbers work. They use current ATO rules for the 2025–26 income year and note 2026–27 changes. There are 41 occupation and industry guides and 9 topic guides.
Guides by occupation and industry
Trades & construction
- Apprentices & Trainees
- Engineers
- Factory & Manufacturing Workers
- Meat Workers & Abattoir Staff
- Mining Site & FIFO Workers
- Tradies & Construction Workers
Health
- Community Support Workers & Carers
- Doctors, Specialists & Medical Professionals
- Fitness & Sporting Industry Employees
- Nurses & Midwives
Education
Transport
- Bus Drivers
- Flight Attendants & Cabin Crew
- Pilots
- Rideshare & Delivery Drivers
- Train Drivers
- Truck Drivers
Hospitality & retail
- Gaming Attendants & Casino Workers
- Hairdressers & Beauty Professionals
- Hospitality Workers
- Retail Workers
- Travel Agents
Office & professional
- Call Centre Operators
- IT Professionals
- Lawyers & Legal Professionals
- Office Workers & Public Servants
- Real Estate Agents & Property Managers
- Recruitment Consultants
- Sales & Marketing Professionals
Emergency services & defence
- Australian Defence Force Members
- Firefighters
- Paramedics
- Police Officers
- Security Guards & Crowd Controllers
Creative & media
Other occupations
- Adult Industry Workers
- Agricultural & Farm Workers
- Cleaners
- Professional Sportspeople
- Sole Traders & Small Business
Guides by topic
- Working From Home Tax Deductions
- Rental Property Tax Deductions
- Negative Gearing Explained
- Capital Gains Tax on Property and Shares
- Crypto Tax in Australia
- Claiming a Tax Deduction for Personal Super Contributions (2025–26 and 2026–27 Caps)
- Home-Based Business Deductions for Sole Traders (2025–26)
- GST and BAS Basics for Small Businesses and Sole Traders
- The $1,000 Standard Deduction from 2026–27
- Car expenses (88c per km for 2025–26)
- Travel expenses
- Work clothing and laundry
- Self-education
- Holiday rental property
Rules that apply to every occupation
- You must have spent the money yourself and not been reimbursed.
- The expense must directly relate to earning your income.
- You need a record to prove it.
- For items used for work and privately, you can only claim the work-related portion.
Coming in 2026–27: the $1,000 standard deduction
From the 2026–27 income year, eligible employees automatically get a standard deduction of up to $1,000 for work-related expenses. Claims for covered expenses reduce it dollar for dollar. Union and professional fees don't. See our standard deduction guide.
This guide is written in our own words. It draws on information published by the Australian Taxation Office, and some short phrases are quoted with attribution. Source material: © Australian Taxation Office for the Commonwealth of Australia. Top Accountants is not endorsed by, or affiliated with, the ATO.
Frequently asked questions
Which guide should I read?
Choose the guide closest to your job, then any topic guides that apply (for example, working from home or rental property). If you have an ABN, read the sole trader and home-based business guides too.
Do these guides apply to 2025–26 returns?
Yes. They use 2025–26 ATO rates and rules, and note changes for 2026–27.
Can Top Accountants prepare my return?
Yes. Our registered tax agents prepare and lodge returns Australia-wide.