You can claim a deduction for travel expenses if you
have to travel overnight from your usual work location – eg
traveling to a remote area to inspect a property – provided
the cost was incurred while carrying out your work duties.
Travel expenses may include meals and accommodation,
fares, petrol and incidentals such as parking fees and tolls.

You can’t claim receiving a travel allowance from
your employer does not automatically entitle you to a
deduction. You still need to show that you were away
overnight, you spent the money yourself, and the travel
was directly related to earning your income – eg it was not
a personal expense.

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 the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job eg clothing items you’re required to
wear which have a logo that is unique and distinctive to
your employer.

You can’t claim a deduction for the cost of:
• Buying or cleaning plain clothing worn at work, even if your
employer tells you to wear it and even if you only wear it
for work, eg black pants and a white shirt.
• For hairdressing, cosmetics, hair and skin care products,
even if your employer tells you to use them, or you are
required to be well-groomed.

Other expenses you can claim include:
• Marketing equipment – eg the work-related portion of
cameras used for property photos
• Decorating properties – eg flowers
• Union and professional association fees
• Renewing your annual
Certificate of Registration
• Technical or professional
publications.