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.
Make each expense easy to check
For each expense, note what you bought, when you paid, how it related to your work and whether anyone reimbursed you. Keep the receipt with that explanation. Where an item had both work and private use, explain how you worked out the work portion.
For example, a phone used for work and personal calls should not automatically be treated as entirely work-related. Send the bill and your usage records for review. The purchase amount is not a promise of an equal tax refund.
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.