You can claim a percentage of the running costs of
your home office, including depreciation of office
equipment, work-related phone calls and internet
access charges, and electricity for heating, cooling
and lighting costs. If you are required to purchase
equipment for your work and it costs more than
$300, you can claim a deduction for this cost spread
over a number of years (depreciation). If you keep a
diary of your home office usage, you can calculate
your claim quickly using the ATO’s home office
expenses calculator. Receiving an allowance from
your employer does not automatically entitle you
to a deduction. You need to be able to show you
were away overnight, you spent the money and the
travel was directly related to earning your income.

You generally can’t claim the cost of rates,
mortgage interest, rent and insurance.

You must have a record to prove it

You must have spent the money yourself and weren’t reimbursed

It must be directly related to earning your income

You can claim a deduction for self-education expenses
if your course relates directly to your current job or to the
next likely promotion as planned by the ADF.

You can’t claim You can’t claim a deduction for
self-education expenses if your study or seminar is only
related in a general way or is designed to help you get a
new job (eg to enable you to move to a job outside of the
ADF).

As long as the expense relates to your employment, you
can claim a deduction for the cost of:
• Protective equipment such as sunglasses, sunhats and
sunscreens
• Safety equipment such as harnesses, goggles and
breathing masks
• Union fees

You can’t claim a deduction for the cost of:
• Attending social functions, even though these may be
compulsory
• Haircuts, grooming, weight loss
programs or supplies, even
though the ADF has specific
regulations.