You can claim travel expenses if you’re required to
travel away from your home overnight in the course of
performing your employment duties. Travel expenses can
include expenses for meals, accommodation, fares and
incidental expenses you incur.

You can’t claim a deduction if the travel is paid for, or you
are reimbursed by your employer or another person.
Receiving an allowance from your employer doesn’t
automatically mean you can claim a deduction. You need
to be able to show you were away overnight, you spent
the money yourself, and the travel was directly related to
earning your employment income.

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 the work-related portion of other
expenses if they relate to your employment, including:
• union and professional association fees
• phone and internet costs, apportioned for private and
work use, with records showing a detailed usage pattern
• tools and equipment, such as a stethoscope or a pin
watch
• additional costs you incur to renew a special licence
or condition on your licence in order to drive the
ambulance vehicle – for example, a heavy vehicle permit.

You generally can’t claim a deduction for the cost of:
• obtaining or renewing your driver’s license
• attending social functions
• haircuts or grooming
• rent or other living expenses even
if you are working at a different
station or a remote location
for an extended period,
regardless of whether
you receive an
allowance from your
employer.