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.
Individual with Sole Trader ABN

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
hammer, books, law-719066.jpg

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
Advisory

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

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