Tax Deduction Checklist
Did you use your personal vehicle for work travel during the year?
There are two methods available for claiming work-related car expenses deductions:
- Cents per kilometre method - you may be able to claim a deduction of 68 cents (2019-20) for each work/business kilometre travelled up to a maximum of 5000 kilometres. This rate has increased to 72 cents from 1 July 2020.
- Log book method - providing you have kept a logbook for 12 weeks in the last 5 years, you may be able to claim the work/business use portion of all vehicle expenses including fuel, registration, insurance, repairs, maintenance, interest and depreciation.
- Please note: Travel between home and work is not deductible and is generally considered to be a private expense.
Did you travel for work [or between jobs], for business or for training during the year?
- taxi fares
- bus fares
- toll fees
Did you incur expenses for compulsory uniforms or protective clothing during the year?
You can claim the cost of buying and the cost of washing or dry-cleaning the following work clothing:
- work uniforms with a logo
- clothing that identifies your occupation such as checked chef's trousers
- protective clothing including hi-viz workwear, ear plugs, hard hats, face masks, safety glasses and vests
- fire-resistant clothing
- overalls, aprons and smocks worn over your regular clothing
- steel-capped boots
- rubber boots for concretors
- non-slip Nurse shoes
- You can claim up to $150 for laundry of compulsory or protective work uniforms without receipts
- Please note: Conventional clothing such as business clothing without a logo, jeans, drill trousers and shirts, regular shoes, socks and stockings are not deductible
Did you incur any self-education expenses in relation to your current employment?
You must be currently employed at the time of study and the field of study must be directly connected to your current employment.
- Expenses can include: course fees, text books, stationery, photocopying, internet, travel, seminars, depreciation (e.g. laptop)
Did you work from a home office?
- Fixed Rate Method: You may be able to claim up to 52 cents for each hour you work from home (2019-20 rate). The office must be specifically set aside for that purpose and cannot be for example a corner of the living room. This rate is based on average energy costs and the value of common furniture items used in home business areas. To claim using this method you should keep a diary for a representative four-week period to show your usual pattern of working at home. On top of this you can also claim the work-related portion of phone and internet expenses, computer consumables and stationery and depreciation of computers and other equipment.
- COVID-19 Shortcut Method: You may be able to claim up to 80 cents for each hour you work from home between 1 March 2020 to 30 September 2020. If using this method you can generally not claim other costs such as electricity for lighting, heating & cooling, capital office items, cleaning, phone & internet costs, stationery & consumables such as printer ink etc.
- Actual Expenses Method: To claim your actual expenses record the total expenses for lighting, heating, cooling and cleaning your home for the year. Work out the floor area of your separate home office as a percentage of the total floor area of your home. You can claim this percentage of the above expenses.
- Occupancy Expenses: Occupancy expenses such as rent, mortgage interest, property insurance, rates and land tax can generally not be claimed as a deduction.
Did you incur any other work related expenses?
- laptop - depreciation, software, internet security, laptop bag
- telephone and mobile phone
- equipment and tools of trade (Including repairs)
- subscriptions, journals, publications
- union fees
- income protection insurance premiums
- sun protection products such as sunglasses and sun hats for outdoor work
- seminars and courses
- Please note: You may only claim the work portion of any work related expenses. The private portion of any of the above expenses is not tax deductible.
Deductions for small items costing less than $10 each
The ATO allows you to claim up to $200 worth of small items costing less than $10 each without a receipt if they are recorded in a diary, including:
- printer paper
- printer cartridges
- pencil cases
- computer mouse
- note pads
- plastic sleeves
- diaries and diary refills
- hole punch
- small tools
Did you make any donations?
- Charity - e.g. Red Cross, Royal Flying Doctor, Multiple Sclerosis Ltd
- School building fund
- Donations of $2 or more to a registered charity or fund is tax deductible.
- To check whether a charity is registered, search for the name or ABN of the charity at www.abr.business.gov.au
- Where something is received in exchange, such as a raffle ticket, the donation is not deductible.
Did you incur any costs in relation to managing your tax affairs?
- Tax agent and accounting fees
- Travel to your tax agent or accountant
Did you make any personal superannuation contributions?
- Concessional super contributions are generally tax deductible