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Tax deductions checklist

What people in your line of work commonly claim — tick what applies, put rough numbers on it, and see what it's worth at your salary.

$
Your line of work
HECS / HELP
Worth back at tax time
≈ $0
from $0 of deductions across 0 items

Tick the items that apply and enter what you expect to spend in a year — the estimate updates using your marginal tax rate and Medicare levy.

Home & office

Vehicle & travel

Learning & memberships

Other

The ATO's three golden rules

  1. You spent the money yourself and weren't reimbursed.
  2. It directly relates to earning your income.
  3. You have a record to prove it — usually a receipt.

A checklist of deductions commonly claimed in your line of work, based on the ATO's occupation guides — not a statement that you can claim them. Only the work-related portion of mixed expenses is deductible, and eligibility depends on your circumstances and records. Estimate uses 2025–26 rates. General information only — not tax advice.

How deductions really work

A deduction doesn't refund what you spent — it removes the amount from your taxable income, so the cash value is your marginal rate times the claim. For most full-time workers that's 30–37% plus the 2% Medicare levy, and with a HECS debt each deducted dollar also trims your repayment income. That's what the estimate above calculates properly: your salary, your bracket, your HECS — not a generic percentage.

The three golden rules decide everything. You paid for it yourself and weren't reimbursed; it directly relates to earning your income; you can prove it. The ATO's data-matching now compares claims against others in your occupation and income band — unusual claims without records are the audit trigger, not big claims with them.

Occupation matters because "work-related" looks different in different jobs: a tradie's sunscreen is deductible and an office worker's isn't; a nurse's registration is deductible while a first-time RSA certificate isn't. The checklist swaps in the items the ATO's occupation guides list for your line of work — use it before your tax-agent appointment so nothing gets forgotten.

The classic traps: normal commuting, ordinary work clothes, expenses your employer reimbursed, the private share of mixed costs, and study aimed at a career change rather than your current job. When a claim is partly private — phone, internet, car — only the work percentage counts, and you should be able to show how you worked it out.

This page is a general checklist, not personal advice. Whether an item is deductible for you depends on your facts and records — a registered tax agent can confirm, and their fee is itself deductible next year.

Frequently asked questions

What can I claim on my tax return?

Broadly: expenses you paid yourself, that directly relate to earning your income, and that you can prove with records. Common claims include working-from-home costs, work travel, tools and equipment, self-education, union fees, income protection insurance and donations. The checklist above filters this by occupation.

What can I claim without receipts?

Up to $300 of total work-related expenses can be claimed without receipts — but you still must have actually spent the money and be able to explain how you calculated it. Laundry claims up to $150 and some small-expense records have similar relaxed evidence rules. Above those amounts, records are required.

How much is a deduction actually worth?

A deduction reduces your taxable income, so it's worth your marginal rate — not the full amount. A $1,000 deduction returns about $320 for someone earning $45,001–$135,000 (30% tax + 2% Medicare), more if you have a HECS debt, since deductions also lower your repayment income.

Can I claim my commute to work?

Normal home-to-work travel isn't deductible, even with overtime or no public transport. Exceptions exist for travel between two workplaces, to clients, or when carrying bulky tools with no secure storage at the worksite.

Can I claim clothes for work?

Only occupation-specific, protective or compulsory branded uniforms — hi-vis, steel-caps, a logo polo. Ordinary clothes (a suit, black pants for hospitality) aren't deductible even if your employer requires them.

Where do these checklists come from?

They're distilled from the ATO's own occupation and industry guides, which describe deductions commonly claimed in about 40 lines of work. They're a starting point for a conversation with your tax agent — not a promise that every item applies to you.