Tax Deduction Checklist by Profession
Know exactly what you can claim. Click your profession to see the complete deduction checklist.
Universal Deductions (All Workers)
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Income protection insurance Premiums are tax deductible
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Union and professional association fees Must relate to earning income
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Phone and internet Work-related portion only
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Home office expenses Fixed rate 70c/hour (FY 2025-26) or actual costs
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Work-related travel Not home to work commute
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Self-education Must relate to current job
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Tax agent fees For preparing previous year return
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Donations over $2 To registered charities (DGRs)
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COVID-19 test expenses If required to attend work
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Sunscreen and sunglasses If working outdoors
🏥 Nurses & Healthcare Workers
Uniforms (scrubs, lab coats) and laundry costs
Non-slip shoes required for work
Stethoscope and medical equipment
AHPRA registration fees
Professional indemnity insurance
Continuing education and conferences
Union fees (ANMF, etc.)
Professional subscriptions/journals
Phone and internet (work portion)
Travel between workplaces
📚 Teachers & Educators
Teaching resources and classroom supplies
Textbooks and reference materials
Computer, laptop, tablet for lesson prep
Teacher registration fees
Professional development courses
Union fees (AEU, IEU, etc.)
Home office expenses (if working from home)
Excursion expenses (not reimbursed)
Stationery and craft supplies
Educational software subscriptions
🔨 Tradies & Construction Workers
Tools and equipment (under $300 instant deduction)
Tool insurance and repairs
Safety gear (boots, glasses, hard hat, hi-vis)
Sun protection (hats, sunscreen for outdoor work)
Laundry of work clothing with logos
Vehicle expenses (logbook method)
Licensing fees (electrical, plumbing, etc.)
Training and certifications
Union fees (CFMEU, etc.)
Phone and internet (work calls)
💻 IT & Tech Workers
Computer equipment and peripherals
Software subscriptions (work-related)
Technical certifications (Microsoft, AWS, etc.)
Internet costs (home office portion)
Home office setup (desk, chair, monitor)
Professional memberships (ACS)
Technical books and online courses
Conference attendance
Phone expenses (work portion)
Headphones and webcam for remote work
🏢 Office & Admin Workers
Home office expenses (if WFH)
Computer glasses/prescription eyewear
Professional development courses
Industry memberships and subscriptions
Briefcase/work bag
Self-education expenses (related to job)
Phone and internet (work portion)
Overtime meal expenses
Union fees
Newspaper subscriptions (if work-related)
🏠 Sales & Real Estate Agents
Vehicle expenses (client visits, inspections)
Phone and internet (client calls)
Professional appearance costs (dry cleaning)
Marketing and advertising expenses
Client gifts (under $300 each)
Real estate license fees
Professional indemnity insurance
CRM and software subscriptions
Laptop and tablet for mobile work
Home office (admin work)
🚗 Delivery & Rideshare Drivers
Vehicle running costs (fuel, services)
Vehicle depreciation (or car expenses)
Phone and phone mount
Data/internet for delivery apps
Insulated delivery bags
Parking and tolls (work journeys)
Safety equipment (bike helmet, lights)
Accounting software
Public liability insurance
Sun protection (outdoor deliveries)
🍽️ Hospitality Workers
Non-slip shoes
Chef knives and tools
Uniform laundry costs
RSA/RSG certificate fees
Food safety certificates
Union fees
Travel between venues
Phone (work portion)
Aprons and protective clothing
Professional development
✅ You CAN Claim
- • Expenses directly related to earning income
- • Items you paid for yourself (not reimbursed)
- • Work portion of mixed-use items
- • Items under $300 (instant deduction)
- • Depreciation on items over $300
❌ You CAN'T Claim
- • Private expenses (commute, lunches)
- • Conventional clothing (suits, dresses)
- • Items reimbursed by employer
- • Fines or penalties
- • Entertainment expenses
⚠️ Keep Records
- • Receipts for items over $300
- • Diary for items under $300
- • Logbook for car expenses
- • Records of work-use percentage
- • Keep records for 5 years
The $300 Rule Explained
Under $300 (each item)
- • Claim full cost immediately
- • Written records preferred but not required
- • Must be "able to show" how you calculated
Over $300 (each item)
- • Depreciate over effective life
- • Must keep receipt/invoice
- • Can use instant asset write-off (businesses)
Tax Deduction Tips
1. Use the myDeductions App
The ATO's free app lets you photograph receipts and track deductions throughout the year. At tax time, export directly to your tax agent or upload to myTax.
2. Don't Forget Working From Home
If you work from home, you can claim using the fixed rate method (70 cents per hour for FY 2025-26) or the actual cost method. Keep a record of hours worked and expenses paid.
3. Motor Vehicle Expenses
For work-related travel (not commuting), you can use:
- Cents per km: 88 cents/km (max 5,000 km, FY 2025-26)
- Logbook method: Work percentage of actual costs
⚠️ Warning: ATO Data Matching
The ATO uses sophisticated data matching to detect inflated deductions. Only claim what you genuinely spent on work-related expenses. Excessive claims will be flagged and may result in audits and penalties.