The three golden rules — you must meet all three
You spent the money yourself and weren't reimbursed — If your employer bought the item, or paid you back for it, you can't claim it.
The expense directly relates to earning your income — Where something is used for both work and private purposes, you can only claim the work-related portion.
You have a record to prove it — Usually a receipt. A bank statement on its own is not enough.
What you can claim
Occupation-specific clothing
Clothing that distinctly identifies your occupation, such as a chef's chequered pants or white jacket.
Protective clothing and equipment
Items with genuine protective features worn against a real risk of injury or illness at work — non-slip shoes, aprons, heat-resistant clothing, cut-resistant gloves.
Compulsory uniform carrying your employer's logo
A uniform your employer strictly and consistently requires you to wear and that identifies your employer. Buying, repairing and replacing it all count.
Laundry
Washing, drying and ironing the three categories of clothing above. Laundering your everyday clothes does not count.
Knives and kitchen tools
Tools you buy yourself and use for work, such as chef's knives and cooking equipment.
Travel between two jobs on the same day
Travelling directly from one job to another, where neither end of the trip is your home. Trips to another site for the same employer also count.
Renewing a licence or certificate
Renewing an RSA, food handling certificate or similar so you can keep doing your current job.
First aid courses
Where you are the designated first aid officer at your workplace and need the training to assist in emergencies.
Overtime meals
A meal bought and eaten while working overtime — but only if you received a separate overtime meal allowance under an award or agreement, it is shown separately on your income statement, and you declare it as income. For 2025–26 you can claim up to $38.65 per meal without a receipt.
Work-related self-education
Courses that maintain or improve the skills you need for your current duties, or are likely to increase your income from your current job.
Work use of your phone and internet
The work-related portion of your own phone, data and internet.
Union and professional association fees
If the amount is shown on your income statement, that statement is your evidence.
What you cannot claim
Conventional clothing such as black pants and a white shirt
You can't claim it even if your employer requires it and you only wear it at work, because it is everyday clothing anyone could wear. Wait staff black-and-white is the most common misunderstanding.
Travel between home and work
A private expense — however far you live, however early or late the shift, however many times a day you travel, and even on a split shift.
Meals, snacks and drinks during your shift
Food and drink consumed during normal working hours is private, even if you receive a meal allowance. The overtime meal rules above are the only exception.
Hairdressing, cosmetics and grooming
Private, even if your employer expects you to be well groomed or pays you a grooming allowance.
Prescription glasses and contact lenses
Private, even if you need them to do your job. Protective eyewear is treated differently.
Getting or renewing a driver's licence
Not deductible, even where holding one is a condition of your employment.
Your first RSA or other entry-level certificate
The licence or certificate you needed in order to get the job isn't deductible. Renewing it is.
Fines and penalties
Parking and speeding fines are never deductible, even when incurred at work.
Anything your employer supplied or reimbursed
Tools, protective gear, uniform laundering, training — if it was provided or paid back, you can't claim it.
Key thresholds — 2025–26
- Car expenses
- 88 cents per kilometre, up to 5,000 km a year. Using this method means you can't separately claim fuel, servicing or insurance.
- Working from home
- 70 cents per hour under the fixed rate method. You must keep a record of the actual hours worked from home across the whole year — estimates are not accepted.
- Laundry
- $1 a load where the load is work clothing only, or 50 cents a load when washed together with other clothes. No receipts needed if the laundry claim is $150 or less.
- Total work expenses
- If your total work-related expenses come to more than $300, you need written evidence for all of them — not just the amount above $300.
- Single asset limit
- Items costing $300 or less can be claimed in full in the year you buy them. Above $300 you claim the decline in value over the item's effective life.
- Phone and internet
- No separate records are needed where work use is incidental and the claim is $50 or less. Above $50 you need records showing your work use.
- Small expenses
- Expenses of $10 or less, up to $200 in total for the year, can be recorded in a diary note — date, supplier, amount and what it was for — instead of a receipt.
- Record retention
- Keep your records for five years from the date you lodge your return. For depreciating assets, five years from the year of your last claim.