Tax Deductions for Travel Agents (2025–26)

Updated for the 2025–26 income year, with 2026–27 changes noted. Reviewed 19 October 2026.

Travel consultants and agency staff are sometimes offered familiarisation (famil) trips. These are deductible only in limited cases.

This guide covers 2025–26 tax returns (lodged from July 2026) and flags what changes in 2026–27. It follows the ATO's Travel agent employees – income and work-related deductions guide, rewritten in plain language with practical examples.

What you can claim

Travel agent costs

• Familiarisation or educational trips only in limited cases. The trip must be directly connected to earning your income (for example, your employer requires you to attend and it has a work program). Gaining knowledge alone isn't enough.
• Professional association and accreditation renewals.
• Industry publications and courses for your current role.

Phone, internet and devices

Claim the work-related percentage of your mobile phone, data and home internet. Work it out from a 4-week representative period of your itemised bills, and keep those bills. Devices over $300 are depreciated.

Training and self-education

Course fees, textbooks and seminars are claimable if they maintain or improve the skills you use in your current job, or are likely to increase your income from it. Study to get a new job, or general interest courses, can't be claimed, and neither can study loan (HELP) repayments. You can't claim costs your employer pays or reimburses.

Working from home

If you genuinely do some of your work at home, you can use the fixed rate of 70c per hour (2025–26) with a record of your actual hours, or the actual cost method. See our working from home guide.

Union and professional fees

Union fees and subscriptions to professional or trade associations related to your work are claimable. These don't reduce the 2026–27 standard deduction, so you can claim them on top of it.

What you can't claim

• Passports.
• Travel insurance.
• Leisure trips, even if you learn about destinations.
• Business clothes and grooming.

Worked example

Example (illustrative figures only – not real client data): Leo is a travel consultant. He renews his accreditation, takes a course on a booking system, and works from home on weekends.

2026–27 comparison: only $717 of these expenses reduce the standard deduction. On similar figures in 2026–27, it would usually be simpler to accept the automatic $1,000 standard deduction and not claim those items, while still claiming the $300 of union or professional fees on top.

Checklist before you lodge

• For any famil trip, keep the itinerary showing the work program and your employer's requirement.
• Check your income statement in myGov is marked 'tax ready' and every allowance is included.
• Remove any expense your employer paid for or reimbursed.
• Apportion anything used privately and keep a note of how you worked out the percentage.

Common mistakes to avoid

• Claiming leisure travel as research.
• Claiming passports.

Record keeping

• You must have spent the money yourself and not been reimbursed, the expense must be directly related to earning your income, and you need a record to prove it.
• Keep receipts, invoices or bank statements for 5 years from when you lodge. The ATO app's myDeductions tool or photos of receipts are fine.
• If you use something for both work and private purposes, you can only claim the work-related portion – keep a diary or other evidence of how you worked that out.
• 2025–26: if your total work-related claims are $300 or less you don't need written evidence (but must be able to show how you worked the amount out), and laundry claims up to $150 can be made without written evidence using the ATO rates.
• From 2026–27: those $300 and $150 exceptions are removed. A new standard deduction of up to $1,000 applies automatically for eligible employees; if your actual work-related expenses are higher, you can claim them instead with records.

When to see an accountant

Talk to a registered tax agent if:

• you're unsure whether an expense is private or work-related, or your claims are much higher than last year;
• you have an ABN, side business or rental property as well as your job;
• you have received an ATO letter, review or amended assessment.

Related guides

• Flight attendants
• all occupation and industry guides

ATO sources for this guide

• ATO: Travel agent employees – income and work-related deductions
• ATO: Mobile phone, mobile internet and other devices
• ATO: Phone and internet expenses
• ATO: Self-education expenses
• ATO: Seminars, conferences and training courses
• ATO: Working from home expenses
• ATO: Fixed rate method
• ATO: Union fees and subscriptions
• ATO: Professional memberships and accreditations
• ATO: Records you need to keep
• ATO: Standard deduction for work-related expenses
• ATO: Copyright notice

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.