Tax Deductions by Profession 2025: Industry-Specific Checklists

Every profession has unique tax deduction opportunities. From nurses claiming uniforms to IT workers claiming home office expenses, knowing what you can claim makes a real difference to your refund. This guide provides profession-specific checklists to help you maximize your claims.

The Golden Rules of Claiming Deductions

1. You must have spent the money - and not been reimbursed
2. Directly related to earning your income - not private or domestic
3. You must have records - receipts, invoices, or other proof

Jump to Your Profession

Healthcare Workers Teachers & Educators Tradies & Construction IT & Tech Workers Drivers & Transport Retail Workers Hospitality Office Workers Real Estate Agents

Universal Deductions (All Professions)

These deductions apply to most employees regardless of industry:

Deduction	Amount/Rate	Notes
Home Office (Fixed Rate)	67c per hour	Covers electricity, phone, internet, stationery
Vehicle (Per Km)	88c per km	Max 5,000 km without logbook
Self-Education	Actual cost	Must relate to current job
Union Fees	Actual cost	Professional associations too
Income Protection Insurance	Actual cost	Premiums you pay personally
Tax Agent Fees	Actual cost	Claimed in following year

Healthcare Workers (Nurses, Doctors, Allied Health)

Healthcare Deduction Checklist

Uniforms & Protective Clothing

☐ Scrubs (if employer-specific or occupation-specific)
☐ Lab coats and protective gowns
☐ Non-slip shoes (if compulsory)
☐ Uniform laundry: $150 without receipts (or actual with receipts)
☐ Protective eyewear and face shields
☐ Stethoscope and fob watches

Self-Education & Professional Development

☐ AHPRA registration fees
☐ CPD courses and conferences
☐ Nursing/medical textbooks and journals
☐ Online learning subscriptions (UpToDate, etc.)
☐ First aid course renewals

Equipment & Tools

☐ Stethoscope, thermometer, BP cuff (if you buy your own)
☐ Medical instrument bag
☐ Reference books and apps
☐ Smartphone/tablet (work use portion)

Travel

☐ Travel between hospitals/clinics (not home to work)
☐ Home visits to patients
☐ Carrying bulky equipment (e.g., agency nurses)

Cannot claim: Plain white t-shirts/pants (even if worn to work), home to work travel, personal protective equipment provided by employer.

Teachers & Educators

Teacher Deduction Checklist

Teaching Resources & Materials

☐ Teaching aids, charts, posters
☐ Stationery and art supplies for classroom
☐ Books and educational resources
☐ Gifts for students (up to $50 per student)
☐ Classroom decorations (educational purpose)
☐ Laminating costs

Technology

☐ Laptop/computer (work use portion)
☐ Printer, scanner, and supplies
☐ Software subscriptions (education apps, Office 365)
☐ USB drives, hard drives
☐ Educational apps and subscriptions

Professional Development

☐ Teacher registration fees
☐ Union fees (AEU, IEU)
☐ Courses and workshops
☐ Educational conferences
☐ Professional journal subscriptions

Other

☐ Excursion costs (if not reimbursed)
☐ Music teachers: instrument maintenance, sheet music
☐ PE teachers: sports equipment, coaching courses
☐ Science teachers: lab coats, safety glasses
☐ Home office (lesson planning, marking)

Tradies & Construction Workers

Tradie Deduction Checklist

Tools & Equipment

☐ Power tools (items under $300 immediate deduction)
☐ Hand tools (hammers, screwdrivers, etc.)
☐ Tool bags and boxes
☐ Measuring and testing equipment
☐ Items over $300 - depreciate over useful life
☐ Instant asset write-off up to $20,000 (small business)

Protective Clothing & Safety

☐ Steel-capped boots
☐ Hi-vis clothing
☐ Hard hats and safety helmets
☐ Safety glasses and ear protection
☐ Gloves and knee pads
☐ Sun protection (sunscreen, hats) for outdoor work
☐ Work clothing laundry

Vehicle & Travel

☐ Travel between work sites (not first/last trip)
☐ Vehicle expenses (logbook method recommended)
☐ Ute/van running costs if used for work
☐ Toll costs for work travel
☐ Parking at work sites

Licenses & Training

☐ Trade license renewals
☐ White card and safety certifications
☐ First aid training
☐ Apprenticeship course fees
☐ Technical publications and manuals

Phone & Communication

☐ Mobile phone (work use portion)
☐ Phone plan (work percentage)

Tip: Keep a logbook for 12 weeks to establish your work-use percentage for vehicle expenses. This often results in higher deductions than the 88c/km method.

IT & Tech Workers

IT Worker Deduction Checklist

Home Office

☐ Home office expenses: 67c/hour (fixed rate method)
☐ OR Actual method: electricity, internet, phone (work %)
☐ Office furniture (chair, desk) - depreciate if over $300
☐ Monitor, keyboard, mouse
☐ Lighting and heating (if dedicated office)

Technology & Equipment

☐ Personal computer/laptop (work use portion)
☐ Software subscriptions (IDE, cloud services)
☐ External monitors, docking stations
☐ Headphones (for calls/focus)
☐ USB drives, cables, adapters
☐ Server/hosting costs for development

Professional Development

☐ Certifications (AWS, Azure, Cisco, etc.)
☐ Online courses (Udemy, Coursera, Pluralsight)
☐ Technical books and publications
☐ Conference attendance and travel
☐ Professional memberships (ACS, IEEE)

Phone & Internet

☐ Mobile phone (work percentage)
☐ Internet (if not using fixed rate)
☐ VPN and security software

Drivers & Transport Workers

Driver Deduction Checklist

Vehicle Expenses (Employees)

☐ Logbook method (work % of all car expenses)
☐ Fuel costs (keep receipts)
☐ Registration (work portion)
☐ Insurance (work portion)
☐ Servicing and repairs (work portion)
☐ Depreciation of vehicle (work portion)

Rideshare/Delivery Drivers

☐ All vehicle running costs (work use %)
☐ Phone and data plan
☐ Phone mount and charger
☐ Thermal bags (food delivery)
☐ Cleaning supplies for vehicle
☐ Tolls and parking
☐ Platform fees (if not already deducted)

Truck/Bus Drivers

☐ Heavy vehicle license fees
☐ Medical examinations (for license)
☐ Overnight travel allowances (reasonable amounts)
☐ Meals during overnight travel
☐ Sunglasses (if driving requirement)
☐ GPS devices

Uber/Delivery drivers: You must register for GST from your first dollar earned. Keep meticulous records - your expenses can significantly reduce your tax liability.

Retail Workers

Retail Worker Deduction Checklist

Uniforms

☐ Compulsory uniform purchases (if not provided)
☐ Distinctive uniforms with employer logo
☐ Non-slip shoes (if required)
☐ Laundry: $150 without receipts (or actual)

Training & Development

☐ Product knowledge courses
☐ Customer service training
☐ Union fees (SDA)

Other

☐ Protective gear (for specific roles)
☐ Travel between stores (same day)

Cannot claim: Plain black pants/white shirts (even if required by dress code), makeup, hairdressing, conventional clothing.

Hospitality Workers

Hospitality Deduction Checklist

Uniforms & Protective

☐ Chef whites and aprons
☐ Non-slip kitchen shoes
☐ Branded uniforms
☐ Protective gloves
☐ Laundry costs

Tools & Equipment

☐ Chef's knife set (if you supply your own)
☐ Bartender tools (if you supply)
☐ Barista equipment (tampers, etc.)

Training

☐ RSA (Responsible Service of Alcohol)
☐ Food handling certificates
☐ First aid training
☐ Cooking courses (related to current role)
☐ Union fees

Office & Admin Workers

Office Worker Deduction Checklist

Home Office (If Working From Home)

☐ Fixed rate: 67c per hour worked from home
☐ Office chair and desk (depreciate if over $300)
☐ Monitor, keyboard, mouse
☐ Stationery and office supplies

Technology

☐ Computer/laptop (work use portion)
☐ Software subscriptions
☐ Phone (work percentage)

Professional Development

☐ Courses related to current job
☐ Professional memberships
☐ Seminars and conferences

Real Estate Agents

Real Estate Agent Deduction Checklist

Vehicle & Travel

☐ Vehicle expenses (logbook method recommended)
☐ Travel to inspections and listings
☐ Parking at properties
☐ Tolls

Marketing & Presentation

☐ Business cards and signage
☐ Open home materials (flags, signs)
☐ Property photography (if you pay)
☐ Marketing subscriptions

Professional

☐ Real estate license fees
☐ CPD training
☐ Professional indemnity insurance (if you pay)
☐ Industry association fees

Communication

☐ Mobile phone and plan (high work use)
☐ Internet (home office)
☐ CRM software

Record Keeping Requirements

The ATO requires you to keep records of your deductions. Here's what you need:

Deduction Type	Records Required	Keep For
Under $300 total work expenses	No receipts needed, but must have spent the money	5 years
Expenses over $300 total	Receipts, invoices, credit card statements	5 years
Vehicle (logbook)	12-week logbook + all receipts	5 years
Home office	Diary of hours worked, receipts for expenses	5 years
Depreciating assets	Purchase receipt, work use diary	5 years after asset sold/disposed

Tip: Use the ATO's myDeductions app to photograph receipts and track expenses throughout the year. It makes tax time much easier!

Related Calculators & Resources

Income Tax Calculator

See how deductions affect your refund.

TFN Guide

Tax file number basics for new workers.

Contractor Tax Guide

Different rules apply if you're self-employed.

ATO Deductions Guide

Official ATO deduction information.

Key Takeaways

✓ Only claim expenses that are directly related to earning your income
✓ Keep receipts for all claims - the ATO can ask for proof years later
✓ Home office fixed rate is 67c per hour (covers electricity, phone, internet)
✓ Vehicle claims: 88c per km (up to 5,000 km) or logbook method
✓ Laundry for compulsory uniforms: $150 without receipts
✓ Use the ATO myDeductions app to track expenses year-round

Disclaimer: This guide provides general information about tax deductions in Australia as of January 2025. Your specific deductions depend on your individual circumstances, and the ATO regularly updates its guidance. For definitive advice, consult the Australian Taxation Office or a registered tax agent. This content is for informational purposes only and should not be considered tax advice.