Key points
- Deductions need a clear work connection.
- Records and receipts matter.
- Private use may need to be separated from work use.
Deduction basics
A deduction should have a connection to earning income and should not be reimbursed by an employer.
Common expense areas
Depending on your work, you may need to review tools, uniforms, training, home office costs, phone, internet or vehicle expenses.
Record keeping
Keep receipts, invoices, statements and notes about work use. Records help support the claim if reviewed later.
Summary
Good records make deduction review clearer and reduce confusion when preparing your return.
This guide is general information only. Your tax position can differ depending on income type, residency, visa status, records and personal circumstances. Check official ATO guidance or seek individual support before lodging.