INDIVIDUAL INFORMATION
General Information
Common Deductions
ATO Downloads
Role Specific Deductions
AIRLINE INDUSTRY EMPLOYEES
- Luggage
- Uniform/laundry/dry cleaning
- Tools (engineers etc.)
- Telephone/mobile (business percentage)
- Cash/bar shortage
- Stockings (as stipulated by uniform policy)
- Flight attendants may also claim moisturisers, shoes and conditioner mainly because of cabin conditions.
ARCHITECTS / ENGINEERS
- Professional library
- Registration renewal
- Indemnity insurance
- Professional associations
- Professional journals
- Conferences
- Equipment
- Briefcases/mobile phones/pagers
- Stationery/computers
CLEANERS / FACTORY WORKERS
- Breathing masks
- Goggles
- Safety glasses
- Tools/equipment
- Protective gloves
- Technical
- publications e.g. Magazines
COMPUTER PERSONNEL
- Professional library
- Telephone/mobile (business percentage)
- Home office
- Professional journals
- Computer hardware/software (business percentage)
- Repairs to computer equipment (business percentage)
- Lease expenses
- Interest on loan to purchase computer (business percentage)
DEFENCE FORCE PERSONNEL
- Purchases of replacement uniforms
- Maintenance of uniforms e.g. laundry, dry cleaning, shoe polish, shoe repairs etc.
- Replacement of equipment that has been misplaced/lost/worn out
- A portion of mess fees that is attributable to work related activities
- Fitness expenses e.g. training instructors, members of the special combat squads.
- Travel between bases – special duty
- Physical training clothing – monogrammed with name of unit
- Extra regimental duties (ERD) if they form part of their income earning activities
HAIRDRESSERS
- Compulsory uniform
- Equipment e.g. hair dryer, scissors, combs etc.
- Travel to and from industry organised competitions
- Travel to trade nights
- Cost of seminars, trade nights etc.
- Magazines specialising in developments of hair design
- Not allowed – grooming and life style magazines
HOSPITALITY INDUSTRY - CHEF
- Chef’s checkered pants, hats etc
- Knives/sharpening tools
- Equipment – whisks, etc
- Cookbooks
- Magazines, for example, Donna Hay, Delicious
HOSPITALITY INDUSTRY - WAITER / WAITRESS
- Waiters’ friend
- Cocktail books
- Pens / paper
- Not allowed – plain (non-logo) black and white clothing even where employer stipulates that it must be worn
LAWYERS
- Professional library
- Registration renewal – not admission fees (capital cost)
- Indemnity insurance
- Professional associations
- Professional journals
- Wigs, wig stands and wig cleaning
- Briefcases/mobile phones/pagers
- Stationery/computers
- Silks and robes
- Not allowed – suits for appearing in court
NURSES
- Registration fees
- Uniforms/laundry/non-slip protective nurses shoes (not just conventional shoes with non-slip soles)
- Conferences
- Associations, for example, Australian Practice Nurses Association
- Stationery
- Fob watch
- Mobile / pager – on call but not agency nurses unless employed by the agency itself
- Self-education
- Stethoscope, scissors, clamps, etc
- Professional journals, for example, Australian Medical Journal
- Reference books – professional library
OFFICE WORKERS
- Car travel – picking up mail / banking (during work hours – not on the way to and from work)
- Seminars
- Stationery
- Self-education – if work related, for example, updating computer skills
PERFORMERS
- Stage makeup, hairdressing costs
- Hiring and buying of costumes
- Agents’ fees
- Updating portfolio – not the initial cost (capital expense)
- Coaching classes, for example, acting / dancing etc
- Research expenses for role
- Costs of discs, tapes etc to the extent they are used for work purposes
- Theatre and film tickets – must be directly relevant to income producing activities
- Income might qualify to be averaged over a number of years – ITEM 24 Tax return
POLICE OFFICERS
- Uniform/laundry
- Informant fees (unreimbursed) – authorised under the policies and procedures of the employing police service
- Training courses
- Self-education (courses at the academy)
- Tape recorder/tapes/batteries
- Mobile/telephone
Pistol club membership fees (only Australian Federal Police Pistol Club) - Fitness expenses – only for training officers or special emergency squads
- Scuba watches – not conventional watches (for police divers)
Gun cleaning - Specialised guns/ equipment – depending on police regulations in different states
- Not allowed – silent telephone number and guard dogs
REAL ESTATE INDUSTRY WORKERS
- Real estate licence – renewals
- Stationery/business cards
- Advertising
- Hammer (for erecting signs)
- Motor vehicle expenses
- Mobile/telephone
- Referral expenses
- Maps/street directory and GPS
TEACHERS
- Annual teacher registration
- Reference books/professional library
- Computer, disks, repairs, printer cartridges, etc.
- Teacher aids / Stationery
- Stop watch for a P.E. Teacher
- Excursions – educational and sporting trips and camps
- Self-education
- Association fees
- Travel to sporting and school activities that are NOT based at the home school
- Home study – electricity, telephone calls
TRADES PEOPLE
Includes plumbers, carpenters, painters, welders etc.
- Tools – replace, repair, sharpening
- Protective work wear
- Insurance – public liability, tools, income protection
- Motor vehicle
- Telephone/mobile
- Apprenticeship courses
TRUCK DRIVERS
- CB radios
- Fridges
- Sleeping bags
- Tools – to repair truck
- Premium paid on top of standard drivers’ licence
- Detergent and polish for truck
- Log books
- Maps / street director and GPS
- Meals and accommodation – overnight truck drivers
- Medical examinations required to fulfill health assessment requirements that certify fitness to drive (not pre-employment)
- Working dogs – for those carrying livestock
Sunglasses - Not allowed – fines for speeding or for truck being overweight