Pick your job to see the work expenses you can claim, the ones that are easy to miss, and the myths that catch people out. Every point is checked against the ATO's own guide for that job.
Sources: ATO occupation guides and Taxation statistics 2023–24 · last reviewed October 2026
⚠ This is not tax advice. The information on this page is general in nature and doesn't take your personal circumstances into account. It's a plain-English summary of ATO guidance as at October 2026, and rates and rules change each income year. Before you rely on it, check the linked ATO page or speak to a registered tax agent. Lodgya is a record-keeping tool and is not a registered tax agent.
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Registered nurse is the second most common job on Australian tax returns. Only general sales assistants outnumber them.
people listed registered nurse as their occupation in 2023–24. Add 22,628 midwives and 29,226 enrolled or mothercraft nurses.
of registered nurses lodging a return were women: 316,640 of the 360,020.
ATO: Taxation statistics 2023–24, Individuals Table 15B (occupation unit groups; returns with no occupation listed are not ranked)
Each of these is listed in the ATO's guide (updated 11 May 2026). In every case you must have paid for it yourself, not been reimbursed, and have a record.
The yearly cost of renewing your practising certificate is deductible if you need it for your job. The first registration isn't, because you paid it to start work.
ATO: Expenses A–F
A nurse's fob watch counts as a special work watch, so the watch, its batteries and repairs can be claimed. An ordinary watch or smart watch generally can't.
ATO: Expenses T–W
Tools you buy for work are deductible. If an item or set cost $300 or less you can claim it in full that year; above $300 it's claimed over its life. In the ATO's example, a $120 midwifery kit is claimed in full.
ATO: Expenses T–W
Clothing with protective features for the risks of your work, such as non-slip shoes, is deductible. So are gloves, masks, sanitiser and safety glasses, if your employer doesn't supply them.
ATO: Expenses A–F · P–S
For a compulsory uniform or protective clothing, the ATO accepts $1 per load of work clothes only, or 50c per load mixed with personal items. Two loads a week over 48 weeks is $96.
ATO: Expenses G–O
A meal you buy and eat while working overtime is deductible if you were paid an overtime meal allowance under your award or agreement and it's shown separately on your income statement.
ATO: Expenses G–O
Seminars, conferences and training that relate to your nursing work are deductible, including registration and the parking or fares to get there. Study for your current role can count too.
ATO: Expenses P–S
Driving between hospitals for the same employer, straight from one job to a second job, or from home to a patient's home is work travel. Keep a record of the kilometres.
ATO: Expenses A–F
Union and professional association fees are deductible, and your income statement can be your evidence. Commission you pay a nursing agency is too, but not joining or upfront fees.
ATO: Expenses T–W · A–F
“I finish at 3am and there's no public transport, so my commute is deductible.”
No. The ATO treats trips between home and your regular workplace as private, even if you live a long way away or work outside normal hours such as weekend or early morning shifts. You can claim trips between workplaces, between two jobs on the same day, or from home to an alternative workplace such as a patient's home.
“Work makes me wear them and I'd never wear them anywhere else.”
No. Plain trousers and closed shoes are conventional clothing, even if your employer requires a specific colour and you only wear them at work. A shirt with your employer's logo that you must wear is a compulsory uniform and can be claimed, and so can protective items such as non-slip shoes.
ATO: Nurses and midwives expenses A–F: Clothing and uniform expenses
“Everyone just puts down $150 for laundry.”
No. The ATO says it isn't an automatic deduction. If your laundry claim for an eligible uniform or protective clothing is $150 or less you don't need receipts, but you still have to calculate it and be able to show how. The ATO's rates are $1 per load of work clothing only, or 50 cents per load mixed with personal items.
ATO: Nurses and midwives expenses G–O: Laundry and maintenance
“Vaccinations are for work, so they're a work expense.”
No. The ATO says the cost of vaccinations to protect yourself against infectious diseases at work relates to your personal health and is private.
“I pay to park at the hospital every shift, so that's deductible.”
Not at or near your regular place of work. That parking, and tolls on the way there, are private. You can claim parking fees and tolls on work-related trips, such as parking at a training facility for continuing professional development.
ATO: Nurses and midwives expenses P–S: Parking fees and tolls
“I use my watch at work, so it's a work tool.”
An ordinary watch or smart watch is a private expense, even if you need one for your job. A watch with special characteristics used for work, such as a nurse's fob watch, can be claimed, along with its repairs and batteries.
ATO: Nurses and midwives expenses T–W: Watches and smart watches
Lodgya keeps your AHPRA renewal, union fees, uniform laundry, CPD costs and work trips in one place all year, then gives you a clean report at tax time.
General sales assistant is the most common job on Australian tax returns.
people listed it as their occupation in 2023–24. A further 201,304 were checkout operators or cashiers.
of general sales assistants lodging a return were women: 243,929 of the 378,516.
ATO: Taxation statistics 2023–24, Individuals Table 15B (occupation unit groups; returns with no occupation listed are not ranked)
Each of these is listed in the ATO's retail industry guide (updated 11 May 2026). In every case you must have paid for it yourself, not been reimbursed, and have a record.
A shirt with your employer's logo that you're required to buy and wear is a compulsory uniform, so its cost is deductible. The plain pants and shoes you wear with it aren't.
ATO: Expenses A–F
For that uniform, the ATO accepts $1 per load of work clothes only, or 50c per load mixed with personal items. Two loads a week over 48 weeks is $96.
ATO: Expenses G–O
Steel-capped boots, clothing for working in extreme temperatures and aprons that protect your clothes are deductible. So are gloves, masks and sanitiser if you work close to customers and your employer doesn't supply them.
ATO: Expenses A–F · P–S
Driving between stores for the same employer, or straight from your retail shift to a second job, is work travel. The trip from home to either job is not.
ATO: Expenses A–F
A course that improves the skills you use in your current job, such as a Certificate III in Retail for a sales assistant, is deductible. So is a conference about your employer's new stock.
ATO: Expenses P–S
If you use your own phone for work, the work-related share is deductible. Claims of $50 or less for incidental use need no records; above that, keep a bill showing your work use.
ATO: Expenses P–S
A meal you buy and eat while working overtime is deductible if you were paid an overtime meal allowance under your award or agreement.
ATO: Expenses G–O
Union and professional association fees are deductible, and your income statement can be your evidence if the amount is shown there.
ATO: Expenses T–W
“I have to wear the brand on the shop floor, so it's a work expense.”
No. In the ATO's example, a sales assistant whose employer requires him to wear clothes sold in the store can't claim them. They are conventional clothing and not part of a compulsory uniform, and the employer's requirement isn't enough to make them deductible.
ATO: Retail industry expenses A–F: Clothing and uniform expenses
“The dress code says black pants and closed black shoes.”
No. Even when your employer requires a specific colour, plain pants and shoes aren't distinctive enough to be part of a uniform, so they stay conventional clothing. The shirt with the employer's logo can be claimed.
ATO: Retail industry expenses A–F: Clothing and uniform expenses
“It costs me $15 a day to park near the shop.”
No. Parking at or near your regular place of work is a private expense. The ATO's own example is a sales assistant paying $15 a day at the shopping centre, who can't claim it. Parking on a work-related trip can be claimed.
“I work on a beauty counter and have to look the part.”
No. The ATO treats all grooming expenses and products as private, even if you receive a grooming allowance or your employer expects you to be well groomed at work.
“I get a meal allowance, so the food court is deductible.”
No. Food, drink and snacks during your normal working hours are private, even if you receive a meal allowance. The exceptions are overtime meals bought while working overtime when you're paid an overtime meal allowance under an award or agreement, and meals while travelling overnight for work.
Lodgya keeps your uniform, laundry, union fees, course costs and work trips in one place all year, then gives you a clean report at tax time.
The no-receipts limit for an award fares allowance is still set by what the award paid on 29 October 1986. In the ATO's example, that's $7.60 a day.
people listed building or plumbing labourer as their occupation in 2023–24.
of them were men: 101,177 of the 107,472.
ATO: Building and construction employee expenses A–F · Taxation statistics 2023–24, Individuals Table 15B
Each of these is listed in the ATO's building and construction employees guide (updated 11 May 2026). In every case you must have paid for it yourself, not been reimbursed, and have a record.
If you must work in the sun for extended periods, sunglasses (including prescription ones), sunhats and sunscreen are deductible for their work use.
ATO: Expenses P–S
Steel-capped boots, hi-vis vests, helmets, safety glasses and breathing masks are deductible if you paid for them and weren't reimbursed.
ATO: Expenses A–F · P–S
Tools costing $300 or less can be claimed in full that year; dearer ones over their life. A tool allowance is income: you declare all of it and claim what you actually spent.
ATO: Expenses T–W
Insuring your work tools, repairing them, and hiring equipment you use for the job are all deductible for the work-related share.
ATO: Expenses G–O · P–S
Renewing a licence, permit or card you need to keep doing your job, such as a bobcat licence, is deductible. So is the extra cost of a heavy vehicle licence. The first one you got to land the job isn't.
ATO: Expenses G–O · A–F
Home-to-site trips can be claimed when you carry tools that are essential, bulky enough to need a vehicle, and there's no secure storage at the workplace. All three must apply.
ATO: Expenses A–F
For protective clothing or a compulsory uniform, the ATO accepts $1 per load of work clothes only, or 50c per load mixed with personal items.
ATO: Expenses G–O
“The boss pays me a fares allowance, so my travel is deductible.”
Not automatically. The allowance is income you must declare, and you can only claim transport costs that are actually work-related travel. In the ATO's example, a carpenter who works at one factory and doesn't carry bulky tools is paid a fares allowance but can't claim his trips to and from work.
ATO: Building and construction employee expenses A–F: Award transport payments
“I'd never wear these anywhere else, they're wrecked.”
No. Jeans, drill shirts, shorts, trousers, socks and closed shoes are conventional clothing because they lack protective features designed for the risks of the job. Steel-capped boots, hi-vis vests and fire-resistant clothing are protective and can be claimed.
ATO: Building and construction employee expenses A–F: Clothing and uniform expenses
“Each spanner was only $22, so they're all under $300.”
No. In the ATO's example, 16 spanners bought individually through the year for $352 in total are a set costing more than $300, so they're claimed over time as decline in value, not immediately. A single replacement spanner bought in a later year can be claimed straight away.
ATO: Building and construction employee expenses T–W: Tools and equipment
“Music keeps me going on site, so it's a work expense.”
No. The ATO says music streaming services, CDs, audio books, podcasts and the devices you play them on aren't essential to earning your income, even if they keep you motivated at work. They're private expenses.
ATO: Building and construction employee expenses G–O: Music streaming services
“I start at 6am, so I have to buy brekkie and lunch on the job.”
No. Food, drink and snacks during normal working hours are private, even with an early start or a meal allowance. The exceptions are overtime meals when you're paid an overtime meal allowance under an award or agreement, and meals while travelling overnight for work.
ATO: Building and construction employee expenses G–O: Meal and snack expenses
Lodgya keeps your tools, boots, tickets, union fees and work trips in one place all year, then gives you a clean report at tax time.
people listed waiter as their occupation in 2023–24. Another 142,550 were chefs and 116,758 were bar attendants or baristas.
of waiters lodging a return were women.
A chef's chequered pants are the ATO's go-to example of occupation-specific clothing, one of the few kinds of clothing you can claim.
ATO: Taxation statistics 2023–24, Individuals Table 15B · Hospitality industry expenses A–F
Each of these is listed in the ATO's hospitality industry guide (updated 11 May 2026). In every case you must have paid for it yourself, not been reimbursed, and have a record.
The traditional chef's uniform of chequered pants, white jacket and toque is occupation-specific clothing, so you can claim it if you buy it yourself. Jeans and a t-shirt on a food truck are not.
ATO: Expenses A–F
Tools you supply for the job are deductible. In the ATO's example, a cook's $550 knife set with roll is claimed over its life because the set cost more than $300. Items of $300 or less are claimed in full that year.
ATO: Expenses T–W
Non-slip shoes, aprons that protect your clothes and cut-resistant gloves are protective items and can be claimed if your employer doesn't supply them.
ATO: Expenses A–F · P–S
Renewing a Responsible Service of Alcohol certificate you need to keep doing your job is deductible. The first one you got to land the job isn't.
ATO: Expenses G–O
A shirt with the venue's logo that you must buy and wear is a compulsory uniform. Washing it is claimable at $1 per load of work clothes only, or 50c per mixed load.
ATO: Expenses A–F · G–O
If you pay to hire equipment for work, such as a bain-marie for an event, and aren't reimbursed, the hire cost is deductible.
ATO: Expenses G–O
“Work makes me wear black and whites.”
No. The ATO names black pants and white business shirts worn by hospitality employees as conventional clothing. Even when the uniform policy requires black pants and closed black shoes, only a distinctive item such as a shirt with the venue's logo can be claimed.
ATO: Hospitality industry expenses A–F: Clothing and uniform expenses
“I couldn't work behind the bar without it.”
No. The cost of your initial licence, permit, card or certificate to get a job, such as an RSA certificate, isn't deductible. The cost of renewing it while you still need it for that job is.
ATO: Hospitality industry expenses G–O: Licences, permits and cards
“I'm on a double, I have to eat.”
No. Food, drink and snacks during your normal working hours are private, even if you receive a meal allowance. Overtime meals can be claimed only when you're paid an overtime meal allowance under an award or agreement.
ATO: Hospitality industry expenses G–O: Meal and snack expenses
“My manager expects me to look sharp.”
No. Hairdressing, cosmetics, and hair and skin care products are private, even if you get a grooming allowance or your employer expects you to be well groomed.
Lodgya keeps your uniform, knives, RSA renewal, laundry and union fees in one place all year, then gives you a clean report at tax time.
carpenters and joiners lodged a return in 2023–24, alongside 91,785 electricians and 62,150 plumbers.
of carpenters and joiners were women.
is the effective life the ATO's example uses for electric hand tools, so a tool over $300 is claimed across that time.
ATO: Taxation statistics 2023–24, Individuals Table 15B · Tradesperson expenses T–W
Each of these is listed in the ATO's tradesperson guide (updated 11 May 2026), which covers employees. In every case you must have paid for it yourself, not been reimbursed, and have a record.
Renewing a licence you need to keep working is deductible. In the ATO's example, a plumber claims the $241 renewal of his plumber's licence.
ATO: Expenses G–O
Steel-capped boots, gloves, safety glasses, a welding helmet or a fire-retardant hood are deductible if you buy them yourself. Items over $300 are claimed over their life.
ATO: Expenses P–S
Tools costing $300 or less can be claimed in full that year; dearer ones, and sets that total more than $300, are claimed over their life.
ATO: Expenses T–W
Insuring your work tools and repairing them are both deductible for the work-related share.
ATO: Expenses G–O · P–S
If you must work in the sun for extended periods, sunglasses (including prescription ones), sunhats and sunscreen are deductible for their work use.
ATO: Expenses P–S
Home-to-site trips can be claimed when the tools are essential, bulky enough to need a vehicle, and there's no secure storage at the workplace.
ATO: Expenses A–F
“They're my work clothes, I don't wear them anywhere else.”
No. The ATO names jeans and drill shirts worn by tradespeople or apprentices as conventional clothing. Clothing with protective features, such as steel-capped boots, fire-resistant clothing or overalls that protect your clothes, can be claimed.
ATO: Tradesperson expenses A–F: Clothing and uniform expenses
“I had to get my builder's licence before anyone would hire me.”
No. The initial cost of a licence, permit or card you need in order to get a job, such as a builder's licence, isn't deductible. Renewing it while you're employed in that job is.
“Music gets me through the day on the tools.”
No. The ATO lists music streaming services, CDs, audio books and podcasts as private expenses for tradespeople.
“I can't do the job without a licence.”
No. Getting or renewing your driver's licence is private, even if it's a condition of your employment.
Lodgya keeps your tools, boots, licence renewals, union fees and work trips in one place all year, then gives you a clean report at tax time.
people listed truck driver as their occupation in 2023–24.
of them were men.
Drivers carrying livestock can claim a working dog's food and vet bills, if the job requires them to provide the dog and it's trained for the role, not kept as a pet.
ATO: Taxation statistics 2023–24, Individuals Table 15B · Truck driver expenses T–W
Each of these is listed in the ATO's truck drivers guide (updated 11 May 2026), which covers employees. In every case you must have paid for it yourself, not been reimbursed, and have a record.
The cost of showers is deductible when you take a mandatory rest break and sleep away from home for work.
ATO: Expenses R–S
Deductible if you use them when you take a mandatory long rest break and sleep away from home for work. If they're not used 100% for work, claim the work share.
ATO: Expenses R–S
Meals are deductible when you take a mandatory long rest break and sleep away from home. You can claim one of each meal type in 24 hours, so not two dinners in one day.
ATO: Expenses E–P
The extra cost of a special licence or permit for the job is deductible. In the ATO's example, a $73 heavy vehicle permit can be claimed but the $45 ordinary licence renewal can't.
ATO: Expenses A–D
Compulsory assessments and medical examinations in your current job, such as an annual vision test, are deductible. Pre-employment medicals aren't.
ATO: Expenses A–D
The cost of washing your truck is deductible if your employer doesn't reimburse you.
ATO: Expenses T–W
“I'm away overnight, so I claim accommodation.”
No. If you sleep in your truck you can't claim accommodation, because you haven't spent any money on it. Long-haul drivers who pay for accommodation on a mandatory long rest break can claim that cost.
“I'm on the road all day, so lunch is a work expense.”
No. In the ATO's example, a short-haul driver who takes a load from Sydney to Canberra and returns the same day can't claim the food and drink he buys, because the trip is part of his normal working day.
“They keep me awake on long hauls.”
No. Even if they help relieve fatigue, the ATO says music streaming, CDs, audio books, podcasts and the devices you play them on aren't essential to earning your income.
“I bought them for the work truck.”
No. The ATO lists seat covers you use in your truck for work as a private expense.
Lodgya keeps your meals, showers, permits, medicals and union fees in one place all year, then gives you a clean report at tax time.
Administration assistant or office worker is the third most common job on Australian tax returns.
people listed it as their occupation in 2023–24.
of them were women.
ATO: Taxation statistics 2023–24, Individuals Table 15B
Each of these is listed in the ATO's office workers guide (updated 11 May 2026). In every case you must have paid for it yourself, not been reimbursed, and have a record.
Renewing a professional membership, practising certificate or accreditation you need for your work is deductible, such as an accountant's CPA Australia membership. The initial one you needed before being employed isn't.
ATO: Expenses A–F
Books, periodicals and digital information services are deductible if the content is sufficiently connected to your job. In the ATO's example, a $36 reference book on presenting data is claimed by an officer who writes reports.
ATO: Expenses A–F
The additional running costs of working from home are deductible using one of the ATO's methods. Our work from home calculator does the fixed rate sum.
ATO: Expenses T–W
If you use your own phone or internet for work, the work-related share is deductible. Keep a bill showing your work use if you claim more than $50.
ATO: Expenses P–S
A meal you buy and eat while working overtime is deductible if you were paid an overtime meal allowance under your award or agreement.
ATO: Expenses G–O
“My boss expects a suit, so it's a work expense.”
No. The ATO names business attire worn by office workers as conventional clothing. In its example, an employee encouraged to wear a business suit can't claim the cost of buying or cleaning it, even if her employer tells her to wear it.
ATO: Office worker expenses A–F: Clothing and uniform expenses
“My employer expects me to be well groomed.”
No. In the ATO's example, a receptionist expected to be well groomed can't claim his electric shaver or his haircuts. All grooming products are private expenses.
“The office gives me free coffee, so at home it's a work cost.”
No. Coffee, tea, milk and other general household items you consume while working from home aren't deductible, even though your employer may provide them at work.
“I paid for it so I could get the job.”
No. In the ATO's example, a mediator can't claim the initial cost of becoming accredited, because it was incurred so he could start earning income. He can claim the renewal every 2 years once he's employed.
ATO: Office worker expenses A–F: Annual practising certificates
Lodgya tracks your work-from-home hours, memberships, subscriptions and receipts all year, then gives you a clean report at tax time.
people listed software and applications programmer as their occupation in 2023–24.
of them were women.
In the ATO's example, a $99 annual antivirus subscription needed for work is claimed in full in the year it's bought.
ATO: Taxation statistics 2023–24, Individuals Table 15B · IT professionals expenses T–W
Each of these is listed in the ATO's IT professionals guide (updated 11 May 2026). In every case you must have paid for it yourself, not been reimbursed, and have a record.
Software you need for work is deductible, including apps you pay to download and annual subscriptions to software services. If you also use it privately, claim the work share.
ATO: Expenses T–W
Computer equipment you buy for work is claimed over its life if it costs more than $300, or in full if $300 or less. Equipment your employer provides can't be claimed.
ATO: Expenses T–W
Study that improves the skills you use in your current duties is deductible. In the ATO's example, a network administrator who manages cyber security risks claims a Graduate Certificate in Business Cyber Security.
ATO: Expenses R–S
In the ATO's example, a systems engineer claims $1,500 for an interstate cloud computing conference, including entry, travel, accommodation and meals.
ATO: Expenses R–S
Travelling from home directly to a client's office to install software, or between your office and a second job, is work travel.
ATO: Expenses A–F
A meal bought and eaten during overtime is deductible if you're paid an overtime meal allowance under an award or agreement.
ATO: Expenses G–P
“My computer science degree is IT, and I work in IT.”
Not if the course and the job are only generally related. In the ATO's example, a computer science student who installs computers at a university lab can't claim his study, because the course goes well beyond the skills his current job needs and is aimed at future employment.
“I'm paying off my degree, so the repayments are deductible.”
No. Repayments on study and training support loans aren't deductible. In the ATO's example, an IT manager can claim course fees paid with a FEE-HELP loan for a master's degree related to his job, but not the loan repayments. Fees under the HECS-HELP scheme aren't deductible.
“I use it at home, so I claim it.”
No. You can't claim the decline in value of items your employer provides, such as a laptop or a phone.
ATO: IT professionals expenses T–W: Working from home expenses
“I'd get them free in the office.”
No. Coffee, tea, milk and other general household items consumed while working from home aren't deductible.
ATO: IT professionals expenses T–W: Working from home expenses
Lodgya keeps your software, equipment, courses and work-from-home hours in one place all year, then gives you a clean report at tax time.
people listed real estate sales agent as their occupation in 2023–24. More than half were women.
A bottle of whisky is on the ATO's list of client gifts a commission-earning agent can claim. Tickets to the footy are not.
is the golf club membership in the ATO's example of what an agent can't claim, even though he meets clients there.
ATO: Taxation statistics 2023–24, Individuals Table 15B · Real estate employee expenses G–O · A–F
Each of these is listed in the ATO's real estate employees guide (updated 11 May 2026). Several apply only if you're entitled to earn commission. You must have paid for it yourself, not been reimbursed, and have a record.
If you earn commission, gifts bought for work are deductible: the ATO lists a Christmas hamper, wine, whisky, gift vouchers, perfume, flowers and a pen set.
ATO: Expenses G–O
Newspaper ads, letterbox drops, signage and bunting are deductible if you earn commission and you, not the client, pay for them.
ATO: Expenses A–F
Decorating items used at properties, such as flowers, are deductible if you're entitled to commission from the sale.
ATO: Expenses A–F
The work-related share of the decline in value of marketing equipment, such as a camera used for property photos.
ATO: Expenses G–O
Renewing your real estate licence or certificate of registration is deductible. The initial one, and a police clearance to get the job, aren't.
ATO: Expenses A–F
If you earn commission only, wages you pay someone to help you, such as a casual who runs your open homes, can be deducted where it's a genuine arrangement that helps you earn more.
ATO: Expenses T–W
“Half my listings come from the club.”
No. Recreational club fees are private. In the ATO's example, an agent who pays $930 a year and meets potential clients at his golf club still can't claim it.
“I buy settlement gifts out of my own pocket.”
Only if you're entitled to income from commission or a retainer. If you earn a fixed salary with no commission, the ATO says you can't claim gifts or advertising.
“It's a thank-you to the vendor.”
No. Gifts in the form of entertainment, such as tickets to a live sporting event, can't be claimed.
“My employer expects me to be well presented.”
No. Hairdressing, cosmetics, and hair and skin care products are personal expenses, even if you receive a grooming allowance or your employer expects you to be well groomed.
Lodgya keeps your client gifts, advertising, licence renewals and work trips in one place all year, then gives you a clean report at tax time.
people listed infant or primary school teacher as their occupation in 2023–24, plus 172,516 secondary school teachers.
of infant and primary school teachers were women.
Whistles and stopwatches used by PE teachers are on the ATO's list of teaching aids. A normal watch with a stopwatch function isn't.
ATO: Taxation statistics 2023–24, Individuals Table 15B · Teacher and education professional expenses T–W
Each of these is listed in the ATO's teachers and education professionals guide (updated 11 May 2026). In every case you must have paid for it yourself, not been reimbursed, and have a record.
Teaching aids are deductible: stickers, paints, posters, maps, items for cooking, sewing or science classes, and prizes bought to reward students.
ATO: Expenses T–W
Renewing your teaching registration is deductible if you need it for your job. The initial application isn't.
ATO: Expenses P–S
Your own costs of taking students on excursions, camps and sporting trips with an educational benefit are deductible. In the ATO's example, a soccer coach claims his flight, camp accommodation and lunches.
ATO: Expenses A–F
A bag you need to carry work items is deductible. In the ATO's example, a $55 laptop bag is claimed in full; the $400 handbag is not.
ATO: Expenses A–F
A publication costing $300 or less that you use mainly for work can be claimed in full.
ATO: Expenses A–F
Diaries, cardboard and pens used for work, such as making learning materials to display in your classroom.
ATO: Expenses P–S
“I buy every kid a little something at the end of the year.”
No. Gifts for students, items you supply for their own needs and paying a student's personal expenses, such as lunch, are private. Prizes bought to reward achievement and encourage students are different: they're listed as teaching aids.
ATO: Teacher and education professional expenses P–S: Student expenses
“I was rostered on to supervise.”
No. In the ATO's example, a teacher who must attend the formal can't claim the $95 ticket, because the cost of food and drink is entertainment.
ATO: Teacher and education professional expenses P–S: Social functions
“I teach this stuff, so the tour is research.”
No. In the ATO's example, a history teacher touring western Europe with her partner can't claim the trip, because the work-related purpose is incidental to taking a holiday.
ATO: Teacher and education professional expenses A–F: Excursions, school trips and camps
“My school requires it, so it's a work expense.”
No. Vaccinations such as the flu shot relate to your personal health and are private, even if your employer requires you to have them.
ATO: Teacher and education professional expenses T–W: Vaccinations
Lodgya keeps your teaching aids, registration, excursion costs and union fees together all year, then gives you a clean report at tax time.
A scuba diving watch used by Diving Squad officers is the ATO's example of a watch you can claim. An ordinary watch or smart watch is private.
people listed police as their occupation in 2023–24.
of them were women.
ATO: Police officer expenses T–W · Taxation statistics 2023–24, Individuals Table 15B
Each of these is listed in the ATO's police guide (updated 11 May 2026). In every case you must have paid for it yourself, not been reimbursed, and have a record.
Union and professional association fees you pay are deductible. Your income statement can be your evidence if the amount is shown there.
ATO: Expenses T–W
For a compulsory uniform or protective clothing, the ATO accepts $1 per load of work clothes only, or 50c per load mixed with personal items. Claims of $150 or less need no receipts, but you must be able to show how you worked it out.
ATO: Expenses G–O
A meal you buy and eat while working overtime is deductible if you're paid an overtime meal allowance under an award or agreement and it's shown separately on your income statement.
ATO: Expenses G–O
If you must work in the sun for extended periods, sunglasses (including prescription ones), sunhats and sunscreen are deductible for their work use.
ATO: Expenses P–S
For sworn officers attending a training course, travel between home or your regular station and the Academy is deductible, and so are accommodation and meals if you must stay overnight and your employer doesn't cover them. Different rules apply to cadets and recruits.
ATO: Expenses P–S
A bag or case your job requires you to carry work items in is deductible. In the ATO's example, a police prosecutor claims a $450 satchel used only for confidential material and legal documents, spread over its life because it cost more than $300.
ATO: Expenses A–F
“I need to stay fit for work.”
Generally no, even if you must pass medical examinations and fitness tests. The exception is a role that requires an extremely high level of fitness, well above the general standard, with ongoing strenuous activity as an essential part of the job. The ATO's example is a member of the Diving Squad.
“I watch the crime channel, it's relevant to my work.”
No. In the ATO's example, an officer who often watches the crime channel can't claim his subscription, because any benefit to his work is remote and incidental to the private expense.
ATO: Police officer expenses P–S: Pay TV and streaming services
“I only installed it because of my job.”
No. The cost of protecting you and your family, including buying and maintaining guard dogs or installing a security system at home, is private.
ATO: Police officer expenses G–O: Guard dogs and security systems
“I only bought the suit to give evidence.”
No. The ATO names business attire worn by a police officer to attend court and give evidence, and plain clothes, as conventional clothing. It notes a narrow exception for additional clothing bought for a specific undercover operation.
ATO: Police officer expenses A–F: Clothing and uniform expenses
Lodgya keeps your equipment, training costs and union fees in one place all year, then gives you a clean report at tax time.
In the ATO's example, a free Maldives trip given to an influencer in return for content (flights $8,000, resort $5,000) is $13,000 of income.
A one-off $500 payment for a blog post is taxable even though the blogger isn't running a business.
is the turnover at which a creator in business must register for GST. Overseas ad revenue is GST-free but still counts towards it.
ATO: Are you in the business of content creation?
These points come from the ATO's guide for content creators, published in its current form on 7 October 2026. Which ones apply depends on whether your content is a business, a side income or a hobby.
If you're in business, free products, services and experiences received for promotion are declared at market value. The ATO's list includes clothing, make-up, gaming products, flights and accommodation.
Platform ad revenue, sponsorships and brand deals, affiliate commission, subscriptions, appearance fees, tips and donations, and foreign income are all declared.
In the ATO's example, make-up used only in tutorial videos is deductible. If you also use it in your personal life, you can claim part of the cost.
Creators in business may be able to claim cameras, lighting, editing software and services used to produce content, with small business concessions where eligible.
Keep records of all transactions relating to your business for at least 5 years, including the value of anything received in place of cash.
If you're worried about a tax bill at the end of the year, PAYG instalments let you pay through the year in smaller amounts.
“It was gifted, I wasn't paid, so there's nothing to declare.”
Yes, if you're carrying on a business. Free or gifted products, services and experiences received in exchange for promotional activity generally count as non-cash business income at market value. In the ATO's example, flights worth $8,000 and a resort stay worth $5,000 mean $13,000 of assessable income.
“I've only got a few thousand followers, so it's a hobby.”
Not automatically. The ATO says a small following or modest revenue doesn't by itself make it a hobby. Consistent posting, audience engagement, brand deals and investment in equipment can indicate a business even at a smaller scale.
“It's not a business, so I don't need to declare it.”
No. The ATO says not carrying on a business doesn't automatically make the money tax-free. In its example, a travel blogger who isn't in business is paid a one-off $500 to feature a hotel, and that $500 is still assessable income. The main exception is a genuine hobby.
“I quit the channel, so that ad money isn't business income any more.”
Yes, it's still taxable. In the ATO's example, a creator who stops uploading is no longer in business, but the advertising revenue his old videos keep earning remains assessable income.
“YouTube pays me from overseas, so GST doesn't come into it.”
It counts. Payments from foreign advertising networks are GST-free sales, but they count towards the $75,000 turnover at which you must register for GST. Once registered, you charge GST on taxable sales such as local brand deals.
Lodgya Business tracks your income and expenses with GST and prepares your BAS figures, so tax time isn't a scramble through your DMs.
In an ATO ruling, an accountant paid $100 a game by his footy club ($3,000 a year, less than his costs) is playing as a hobby, so the money is not taxable.
In the ATO's example, a $1,500 fine for a high tackle is deductible for a professional player, because it's for on-field conduct. A red-light fine on the way to the game is not.
Vitamins, minerals and sports supplements such as protein shakes can't be claimed, even by full professionals.
ATO: Taxation Ruling TR 1999/17 · Professional sportsperson expenses G–O · A–F
These come from the ATO's professional sportsperson guide (updated 11 May 2026), which covers people paid to play as employees. They only apply if your playing payments are taxable income. You must have paid for the item yourself, not been reimbursed, and have a record.
For a professional sportsperson, gym fees are deductible because a very high level of fitness is essential to earning the income. Equipment of $300 or less is claimed in full that year.
ATO: Expenses A–F
Studded football boots, shin or leg pads and sun-protective clothing are protective items. In the ATO's example, an $80 SPF 50+ training shirt is deductible.
ATO: Expenses A–F
Membership fees paid to your players' or professional association are deductible.
ATO: Expenses P–S
Luggage used for work-related travel, such as carrying your gear to an interstate game, is deductible. $300 or less is claimed in full that year.
ATO: Expenses G–O
Fines for on-field conduct, and legal costs of defending them at a tribunal, are generally deductible. Off-field breaches and fines under the law are not.
ATO: Expenses G–O
Premiums are deductible if the policy covers you solely for loss of employment income. Any payout that replaces income is then taxable.
ATO: Expenses G–O
“The club slips me $100 a game, so I have to declare it.”
Not necessarily. Where sport is a pastime or hobby and not an income-producing activity, the ATO says money received from it isn't assessable income, even if it's regular. In its example, an accountant paid $100 a game, who doesn't play to earn a living or rely on the money, isn't taxed on his $3,000. If you're paid to play as an income-producing activity or as an employee, the payments are taxable.
“It's a hobby for tax, but I still spend a fortune on gear.”
No. It cuts both ways: if your receipts are from a pastime or hobby and aren't assessable income, the related expenses aren't deductible.
“I did my knee playing, so the treatment is a work expense.”
No. The ATO says medical expenses aren't deductible, including treatment for injuries sustained while playing professional sport. Private health insurance isn't deductible either, even if it's a condition of your contract.
ATO: Professional sportsperson expenses G–O: Medical expenses · P–S: Private health insurance
“Nutrition is part of the job.”
No. Weight-management programs, food substitutes, special dietary food, vitamins, minerals and sports supplements such as protein shakes are not allowable deductions.
ATO: Professional sportsperson expenses A–F: Fitness expenses
“I train in it, so it's work clothing.”
No. The ATO treats sports gear worn by athletes as conventional clothing. In its example, a professional soccer player who buys additional training wear from a general sportswear store can't claim it.
ATO: Professional sportsperson expenses A–F: Clothing and uniform expenses
Lodgya keeps your match payments, gear, gym fees and travel in one place all year, so you and your tax agent can see where you stand.
For employees, every work-related claim has to meet all three:
If something was partly for work and partly private, you can only claim the work part.
The ATO's guides are written for a whole occupation. Whether an item applies to you also depends on what your own employer supplies, reimburses, requires or permits.
ATO: Occupation and industry specific guides
General information only, not tax advice. See our full note and disclaimer.