Different jobs involve different work-related expenses. This guide highlights some of the expenses employees in common occupations may be able to claim for the 2025–26 income year.
Before claiming any work-related deduction
For every claim:
you must have paid the expense yourself and not been reimbursed;
the expense must directly relate to earning your employment income;
if the expense is partly private, you can claim only the work-related portion; and
you must keep the records required to support the claim.
An employer requiring you to incur an expense does not automatically make it deductible.
The examples below are a guide only. Your actual duties and circumstances determine whether a deduction is available.
Agricultural Workers
Common deductions you may be able to claim
Protective clothing and equipment, such as appropriate gloves and steel-capped boots.
Sunscreen and sun protection where your duties require prolonged outdoor work.
Tools and equipment such as chainsaws and fencing tools, including eligible repairs and insurance.
Work-related expenses for working dogs or working horses where the ATO conditions are met.
Union and professional association fees.
Work-related phone and internet use.
Renewal of special licences or certificates required for your existing employment.
Eligible work-related vehicle and overnight travel expenses.
Usually not deductible
Normal home-to-work travel, your ordinary driver’s licence, the initial cost of obtaining a special licence to get a job, conventional clothing and private expenses.
Records to keep
Receipts and invoices, vehicle records, travel records, equipment purchase details, licence renewal notices and evidence of work/private use.
For detailed information: ATO detailed guide – Agricultural Workers
Architects
The ATO does not currently publish a separate Architect Tax Time Toolkit. The closest ATO occupation guide is the Engineer guide together with the general employee work-expense rules.
Common deductions you may be able to claim
Professional registration and membership renewals related to your current employment.
Continuing professional development, seminars and training directly related to your existing architectural duties.
Technical publications and professional subscriptions.
Computers, CAD-related equipment and software you purchase and use for employment, subject to private- use apportionment and depreciation rules.
Work-related phone and internet expenses.
Eligible travel between offices, project sites or client locations in the course of performing your duties.
Working-from-home expenses where the ATO requirements are met.
Usually not deductible
Ordinary home-to-work travel, conventional business clothing, private subscriptions, or study and initial qualifications undertaken to obtain new employment.
Records to keep
Registration and membership invoices, CPD receipts, equipment invoices, work-use calculations, travel records and working-from-home records.
For detailed information: ATO detailed guide – Engineers
Bus Drivers
Common deductions you may be able to claim
Eligible car expenses for travel between separate jobs or alternative workplaces.
Additional costs to renew a special licence or condition required for your existing bus-driving duties.
Compulsory or eligible protective clothing and associated laundry costs.
Union and professional association fees.
Work-related phone and internet use.
Protective items such as sunscreen and sunglasses where your duties involve prolonged exposure to the sun.
Cleaning products or equipment you are required to supply yourself for work.
Usually not deductible
Normal home-to-depot travel, the cost of obtaining or renewing your ordinary driver’s licence, conventional clothing, or meals and snacks consumed during an ordinary shift.
Records to keep
Receipts, details of allowances and reimbursements, vehicle records where applicable, licence renewal documents and work-use calculations.
For detailed information: ATO detailed guide – Bus Drivers
Chef & Hospitality Employees
Common deductions you may be able to claim
Occupation-specific chef clothing such as traditional chef jackets, chequered pants and chef’s hats.
Compulsory uniforms and eligible protective clothing or footwear.
Knives, utensils and other tools or equipment you purchase and use for work.
Union and professional association fees.
Self-education that maintains or improves skills used in your current hospitality employment.
Eligible travel between workplaces or alternative work locations.
Work-related phone and internet expenses where applicable.
Usually not deductible
Ordinary black pants, white shirts or other conventional clothing; normal meals and drinks; grooming expenses; or normal home-to-work travel.
Records to keep
Receipts for uniforms, laundry calculations, equipment invoices, training records and travel or vehicle evidence where relevant.
For detailed information: ATO detailed guide – Hospitality Employees
Cleaners
Common deductions you may be able to claim
Cleaning tools and equipment you purchase yourself and are not reimbursed for.
Protective clothing and protective equipment required because of workplace risks.
Eligible car expenses when travelling directly between cleaning jobs or where you genuinely have shifting places of employment.
Work-related phone and internet use.
Union and professional association fees.
Eligible work-related training and licence renewal expenses.
Usually not deductible
Normal travel from home to a regular workplace, ordinary clothing, private cleaning products or anything supplied or reimbursed by your employer.
Records to keep
Receipts, vehicle records, work rosters or job schedules, equipment invoices and records showing work-related use.
For detailed information: ATO detailed guide – Cleaners
Community Support Workers & Carers
Common deductions you may be able to claim
Car expenses when travelling directly between clients, appointments or separate jobs as part of your duties.
Compulsory uniforms, eligible protective clothing and laundry expenses.
Personal protective equipment you are required to purchase for your work.
Work-related phone and internet expenses.
First aid or training costs where sufficiently connected to your current employment.
Union and professional association fees.
Tools or equipment used in performing your employment duties.
Usually not deductible
Normal travel from home to your regular workplace, conventional clothing, ordinary meals and private expenses.
Records to keep
Client/work schedules, vehicle records, receipts, uniform and laundry records, equipment invoices and evidence of work-related phone/internet use.
For detailed information: ATO detailed guide – Community Support Workers & Direct Carers
Construction Workers
Common deductions you may be able to claim
Tools and equipment, including eligible repairs and insurance.
Protective clothing and equipment such as hi-vis clothing, steel-capped boots, hard hats, goggles and breathing protection.
Sunscreen, sunglasses and sunhats where duties require prolonged outdoor work.
Renewal fees for licences, regulatory permits, certificates and cards required for your existing employment.
Union fees.
Work-related phone and internet expenses.
Eligible vehicle travel between worksites or in the limited bulky-tool circumstances.
Overnight travel where you are genuinely travelling in performing your employment duties.
Usually not deductible
Your ordinary driver’s licence, normal home-to-work travel, conventional drill shorts or shirts, gym fees and fines.
Records to keep
Tool invoices, PPE receipts, licence renewal notices, logbook or work-kilometre records, job-site records and overnight travel receipts.
For detailed information: ATO detailed guide – Building & Construction Workers
Doctors & Medical Specialists
Common deductions you may be able to claim
Annual professional registration and practising certificate costs.
Medical professional association memberships.
Professional indemnity insurance.
Medical journals and technical publications.
Medical equipment and eligible insurance or repairs for that equipment.
Personal protective equipment you purchase for employment duties.
Continuing professional development, conferences and training directly related to current duties.
Work-related phone and internet expenses.
Eligible travel directly between hospitals, practices or other workplaces.
Usually not deductible
Ordinary home-to-work travel, conventional clothing, private grooming or medical costs, and flu shots or other vaccinations merely because they are required for employment.
Records to keep
Registration notices, insurance statements, CPD invoices, equipment records, professional subscriptions and travel records.
For detailed information: ATO detailed guide – Doctors & Medical Professionals
Engineers
Common deductions you may be able to claim
Protective clothing and PPE required for site work.
Professional association fees.
Technical and professional publications.
Renewal fees for licences, permits, certificates or cards relating to existing employment.
Continuing professional development and self-education directly related to current engineering duties.
Eligible work-related car and travel expenses.
Phone, internet and working-from-home expenses.
Tools and equipment you purchase for work.
Usually not deductible
Normal home-to-work travel, business attire, ordinary meals and snacks, the initial cost of obtaining a licence to gain employment, or private expenses.
Records to keep
Receipts, CPD records, equipment invoices, vehicle/travel records, licence renewals and working-from-home evidence.
For detailed information: ATO detailed guide – Engineers
Employees in Performing Arts
Common deductions you may be able to claim
Costumes, props and specialised items genuinely required for performances.
Instruments, equipment and other work tools, including eligible repairs and insurance.
Eligible travel directly between rehearsals, performances, auditions or separate employment locations.
Professional association fees and relevant publications.
Training that maintains or improves skills used in current performing employment.
Certain fitness expenses only where maintaining an extremely high level of fitness is an essential and regular part of the actual performance duties.
Work-related phone and internet expenses.
Usually not deductible
Ordinary clothing, general grooming and appearance costs, normal commuting or general fitness expenses where strenuous physical activity is not an essential and regular part of the role.
Records to keep
Performance contracts or schedules, receipts, equipment invoices, travel records, training records and work-use calculations.
For detailed information: ATO detailed guide – Performing Artists
Factory Workers
Common deductions you may be able to claim
Protective clothing, footwear and safety equipment.
Tools and equipment required for work and not supplied by your employer.
Additional costs to renew special licences or certificates needed for existing duties.
Union fees.
Work-related phone or internet use.
Eligible car expenses between separate jobs or alternative workplaces.
Limited home-to-work travel where the strict bulky-tool conditions are satisfied.
Usually not deductible
Normal commuting, ordinary clothing, your ordinary driver’s licence, normal meals or private expenses.
Records to keep
Receipts, equipment invoices, licence documents, vehicle records and evidence of work/private apportionment.
For detailed information: ATO detailed guide – Factory Workers
Flight Crew
Common deductions you may be able to claim
Eligible expenses incurred while travelling away from home overnight in performing your employment duties.
Compulsory uniforms and eligible laundry expenses.
Work-related equipment and accessories that you purchase yourself.
Union and professional association fees.
Work-related phone and internet expenses.
Eligible training directly related to your current flight duties.
Eligible travel between separate jobs or alternative workplaces.
Usually not deductible
Ordinary travel between home and your normal sign-on point, normal grooming and conventional clothing, expenses reimbursed by the airline, or private meals outside qualifying work travel.
Records to keep
Rosters, travel records, accommodation and expense receipts, allowance statements, uniform records and equipment invoices.
|For detailed information: ATO detailed guide – Flight Attendants
Hairdressers & Beauty Therapists
Common deductions you may be able to claim
Scissors, clippers, brushes and other tools or equipment purchased for work.
Protective clothing or equipment where the ATO requirements are satisfied.
Compulsory or registered uniforms and eligible laundry costs.
Eligible car travel between salons, clients or separate jobs.
Work-related phone and internet expenses.
Training that maintains or improves skills used in your current employment.
Union or professional association fees.
Usually not deductible
Haircuts, hair colouring, cosmetics, skincare, makeup and other personal grooming expenses; conventional black clothing; or normal home-to-work travel.
Records to keep
Tool invoices, uniform and laundry records, training receipts, vehicle records and work/private use calculations.
For detailed information: ATO detailed guide – Hairdressers & Beauty
IT Professionals
Common deductions you may be able to claim
Computers, peripherals, software and equipment purchased and used for employment where not supplied or reimbursed.
Work-related phone and internet use.
Working-from-home expenses.
Professional association fees and technical publications.
Courses and certifications directly related to your existing IT duties.
Eligible car expenses between client sites, alternative workplaces or separate jobs.
Work-related travel where required to stay away overnight.
Usually not deductible
Normal travel to your regular workplace—even where you are called in after hours—private equipment use, general education for a new career, or items supplied by your employer.
Records to keep
Equipment invoices, depreciation details, software receipts, work-use calculations, working-from-home hours and vehicle/travel records.
For detailed information: ATO detailed guide – IT Professionals
Lawyers
Common deductions you may be able to claim
Renewal of annual practising certificates.
Professional indemnity insurance.
Supreme Court Library and similar work-related professional fees.
Professional association and union fees.
Legal and technical publications.
CPD courses, seminars and conferences directly related to current legal duties.
Eligible work-related phone, internet and working-from-home expenses.
Eligible travel undertaken in performing employment duties.
Usually not deductible
Initial admission fees, suits and ordinary business clothing, client entertainment or social functions, gifts or greeting cards to clients, club memberships, fines, personal grooming or childcare.
Records to keep
Practising certificate invoices, insurance statements, CPD records, professional subscription receipts, travel records and working-from-home records.
For detailed information: ATO detailed guide – Lawyers
Mechanic
The ATO does not currently publish a separate Mechanic Tax Time Toolkit. Mechanics are appropriately directed to the Tradesperson guide.
Common deductions you may be able to claim
Tools and equipment, including eligible repairs and insurance.
Protective clothing and PPE.
Technical manuals and publications directly related to your work.
Renewal of licences or certificates required for existing employment.
Eligible vehicle travel between jobs or alternative workplaces.
Work-related phone and internet costs.
Union and professional association fees.
Usually not deductible
Normal commuting, ordinary driver’s licence costs, conventional clothing or the private-use portion of tools and equipment.
Records to keep
Tool invoices, repair and insurance receipts, licence renewals, vehicle records and evidence of business/private use.
For detailed information: ATO detailed guide – Tradespersons
Nurses & Midwives
Common deductions you may be able to claim
Annual practising certificate and professional registration expenses.
Union and professional association fees.
Specialist equipment such as a stethoscope or nurses’ fob watch used for employment.
Compulsory uniforms, eligible protective clothing and laundry expenses.
Personal protective equipment.
Self-education and CPD that maintains or improves skills used in your current nursing or midwifery role.
Eligible car travel between separate workplaces or jobs.
Work-related phone and internet use.
Usually not deductible
Normal commuting, conventional clothing, ordinary meals, general grooming, or flu shots and vaccinations merely because your employer requires them.
Records to keep
Registration invoices, uniform/laundry records, equipment invoices, CPD records and vehicle/work-use records.
For detailed information: ATO detailed guide – Nurses & Midwives
Photographers
The ATO does not currently publish a separate Photographer Tax Time Toolkit. The Media Professional guide is the closest current ATO occupation guide.
Common deductions you may be able to claim
Cameras, lenses, lighting, video equipment and editing equipment used for employment.
Repairs and insurance for work equipment.
Editing software and other employment-related digital tools.
Professional association fees and specialist publications.
Eligible travel between shoots, studios and other workplaces.
Overnight work travel where required in performing employment duties.
Phone and internet expenses to the extent of work-related use.
Usually not deductible
Normal commuting, conventional clothing, hairdressing, cosmetics, skincare or personal grooming expenses, or the private-use portion of cameras and equipment.
Records to keep
Equipment invoices, depreciation records, software subscriptions, assignment schedules, travel receipts and work-use calculations.
For detailed information: ATO detailed guide – Media Professionals
Plumbers
The ATO does not currently publish a separate Plumber Tax Time Toolkit. The most appropriate current ATO guides are Tradesperson and Building & Construction Workers.
Common deductions you may be able to claim
Plumbing tools and equipment, including repairs and insurance.
Protective clothing and safety equipment.
Licence, permit or certificate renewal fees relating to your existing employment.
Union and professional association fees.
Sunscreen and sun protection where duties involve prolonged outdoor work.
Work-related phone and internet expenses.
Eligible vehicle travel between worksites or where the strict bulky-tool rules are satisfied.
Usually not deductible
Ordinary home-to-work travel unless an exception genuinely applies, your ordinary driver’s licence, initial licence costs incurred to obtain employment, or conventional work clothing.
Records to keep
Tool invoices, licence documents, PPE receipts, job/site records and vehicle or logbook evidence.
For detailed information: ATO detailed guide – Tradespersons
Also relevant: ATO detailed guide – Building & Construction Workers
Police Officers
Common deductions you may be able to claim
Eligible protective or specialist equipment purchased for performing police duties and not supplied or reimbursed.
Eligible work-related travel between workplaces or other locations in performing duties.
Union and professional association fees.
Technical or professional publications directly related to duties.
Work-related phone and internet expenses.
Specialist equipment repairs or depreciation where applicable.
Usually not deductible
Normal home-to-work travel, haircuts and grooming, ordinary clothing, meals during a normal shift or general gym membership.
Gym and fitness expenses are deductible only in very limited situations where strenuous physical activity is an essential and regular part of the employee’s actual duties—for example, certain specialist physical-training roles.
Records to keep
Receipts, duty/work travel records, equipment invoices, membership statements and records supporting any exceptional fitness claim.
For detailed information: ATO detailed guide – Police Officers
Real Estate Agents
Common deductions you may be able to claim
Eligible car expenses for travel to inspections, open homes, client appointments and other workplaces in performing duties.
Work-related phone and internet use.
Professional licence or registration renewal costs.
Professional association fees.
Technical and professional subscriptions.
Work-related stationery and equipment.
Working-from-home expenses where the requirements are satisfied.
Usually not deductible
Normal home-to-office travel, ordinary business clothing, personal grooming, private meals or entertainment, and expenses met or reimbursed by the employer.
Special care is needed with client gifts, advertising, property-presentation costs and other expenses because deductibility depends on the employee’s remuneration arrangements and the particular facts.
Records to keep
Vehicle logbook or kilometre records, appointment diary, phone-use records, registration invoices, receipts and employer reimbursement details.
For detailed information: ATO detailed guide – Real Estate Employees
Retail Industry Workers
Common deductions you may be able to claim
Eligible car expenses between separate jobs, stores or alternative workplaces.
Compulsory or registered uniforms and eligible laundry expenses.
Protective equipment required because of workplace risks.
Union and professional association fees.
Overtime meal expenses where a qualifying overtime meal allowance and the other ATO conditions apply.
Work-related phone or internet use where there is substantive employment use.
Usually not deductible
Clothing sold by the store, ordinary black pants or business attire, normal home-to-work travel, ordinary meals, or phone/internet use merely to check rosters, payslips or communicate routine shift information.
Records to keep
Uniform and laundry records, receipts, work-travel records, qualifying allowance details and phone/internet work-use evidence.
For detailed information: ATO detailed guide – Retail Workers
Sales & Marketing Employees
Common deductions you may be able to claim
Eligible car expenses when travelling between clients, appointments, separate jobs or alternative workplaces.
Overnight work travel where required to perform employment duties.
Tools and equipment such as eligible computers or devices you purchase for employment.
Work-related phone and internet expenses.
Working-from-home running expenses.
Compulsory or registered uniform expenses where applicable.
Professional memberships and employment-related training.
Usually not deductible
Normal home-to-work travel, conventional business clothing, ordinary meals, private expenses, or anything supplied or reimbursed by your employer.
Records to keep
Appointment diary, vehicle records, travel receipts, equipment invoices, phone/internet usage evidence and working-from-home records.
For detailed information: ATO detailed guide – Sales & Marketing Employees
Teacher & Education Professionals
Common deductions you may be able to claim
Teaching aids and materials purchased for employment duties.
Technical and professional publications.
Union and professional association fees.
First aid training where you are the designated first aid officer.
Eligible expenses for excursions, school camps and work trips.
Work-related phone and internet expenses.
Working-from-home expenses with the required records.
Self-education directly related to your current teaching duties and skills.
Compulsory uniforms where applicable.
Usually not deductible
Gifts for students, paying students’ personal expenses, your children’s education costs, ordinary sportswear or business clothing, flu shots and other vaccinations, or expenses your employer pays or reimburses.
Records to keep
Receipts for teaching aids, professional subscriptions, course invoices, working-from-home diary, travel records and reimbursement information.
For detailed information: ATO detailed guide – Teachers & Education Professionals
Tradespersons
Common deductions you may be able to claim
Tools and equipment, including eligible repairs and insurance.
Protective clothing and PPE.
Licence, permit, certificate and card renewal fees connected with existing employment.
Union fees.
Work-related phone and internet expenses.
Sunscreen, sunglasses and sun protection where required by outdoor duties.
Eligible travel between workplaces.
Limited home-to-work vehicle claims where you genuinely have shifting workplaces or satisfy all of the bulky-tool conditions.
Usually not deductible
Normal home-to-work travel, your ordinary driver’s licence, conventional clothing such as ordinary drill shirts and shorts, gym expenses or fines.
Records to keep
Tool invoices, licence renewals, PPE receipts, vehicle logbooks/work-kilometre calculations, job-site records and records of employer reimbursements.
For detailed information: ATO detailed guide – Tradespersons
Truck Drivers
Common deductions you may be able to claim
Eligible car expenses when using your own car between jobs, depots or alternative workplaces.
Work-related travel expenses where you are required to sleep away from home overnight in performing your duties.
Meals actually incurred as part of qualifying overnight work travel, subject to the substantiation rules.
Additional costs to renew a special licence or condition such as a heavy vehicle permit.
Protective clothing and equipment.
Sunscreen and sunglasses where duties require prolonged sun exposure.
Sleeping bags and pillows used when sleeping away from home during mandatory long rest breaks.
Union and professional association fees.
Usually not deductible
Normal home-to-work travel, the cost of obtaining or renewing your ordinary driver’s licence, ordinary meals or snacks during a normal working day, fines, childcare or private entertainment subscriptions.
You cannot claim accommodation if you sleep in your truck or your employer provides the accommodation.
Receiving a travel allowance does not automatically create a deduction—you must actually incur the expense and the travel must relate to performing your employment duties.
Records to keep
Travel and rest records, receipts where required, allowance information, special licence renewal documents, vehicle records and evidence of expenses actually incurred.
For detailed information: ATO detailed guide – Truck Drivers
Important FY2026 reminder
For the 2025–26 income year:
the cents-per-kilometre rate for an eligible car remains 88 cents per work-related kilometre, subject to the 5,000 km limit under that method; and
the working-from-home fixed rate is 70 cents per actual hour worked from home, with the required records.
Do not copy last year’s deduction simply because your occupation has not changed. Your actual work pattern, expenses, reimbursements and records for FY2026 determine the claim.