The cost of car expenses

You can claim for the car expenses from home to work when you had to carry bulky equipment (heavy tools or machinery) that you used for work and could not leave at work. And you were engaged in itinerant work.

You can claim work-related car expenses incurred in driving between work sites, making deliveries, undertaking client visits or site inspections, and driving errands while on duty (but not minor errands between home and work)

The cost of buying, renting and repairing compulsory uniforms and protective clothing

You can claim a deduction for the costs of acquiring protective clothing that is not supplied by employer (goggles, masks, harnesses, helmets, steel-capped boots, high visibility vests or winter outdoor jackets), and compulsory or registered uniforms required for your employment. You cannot claim a deduction for conventional clothing such as jeans, tracksuits, shorts, T-shirts and sports shoes. Additionally, you cannot claim a deduction for the cost of laundering or dry cleaning of your conventional clothing.

The cost of laundry expenses for uniforms and protective clothing

You can claim laundry expenses incurred for uniforms and protective clothing. But you may need the receipts if your claim is over $150

The cost of buying tools or equipment that are used for work

You can claim a deduction for the cost of purchasing tools or equipment (if $300 or less) which you use for your work. If they cost more than $300, you must depreciate the assets via the decline in value process.

You must also depreciate an item that costs $300 or less if it forms part of a set or kit which is worth more than $300 and you bought the set or kit in the same income year. For example, if Paul replaces one spanner worth $150 in a set worth $600 that he bought in the same income year, he will deduct the $150 over the life of the asset rather than in one income year. These include calculator, electrical tools or mechanical tools

The cost of you incur when repairing and insuring tools and equipment to the extent that you use it for work.

The cost of union and professional association fees

Union and professional association membership fees are deductible. However, worker entitlement fund contributions (for example, welfare fund contributions) and similar charges are generally not deductible.

The cost of overtime meal expenses

You can claim a deduction for overtime meal expenses you incurred if you received an overtime meal allowance from your employer which was paid under an industrial award, law or agreement.

The cost of self-education expenses

You need to ensure that there is sufficient connection between these expenses and your work activities at the time the expenses were incurred. You generally cannot claim a deduction for self-education expenses if the study is to enable you to get employment, to obtain new employment, to open up a new income-earning activity, or related to industry placement employ

The cost of short training course

These include first aid training or occupation health and safety training course. Deductions include books, stationery, and travel to and from the course and any accommodations and meal expenses if you are required to stay overnight.

The cost of renewing license and certificates

The renewal cost of machinery operating license for example. But this does not include your normal driver license.