Eviction of a tenant

Expenses incurred by a rental property owner in raising eviction proceedings against a tenant whose term has expired or who has defaulted on rental payments are not generally allowed as a tax deduction to the property owner.

Grooming

Although you may be required to maintain a certain standard of appearance for your job, costs such as hairdressing or cosmetics are still generally not allowed. Laundry is generally acceptable up to a limit of $150 per year and must be diary substantiated.

Conventional clothing

You can’t claim a deduction for buying, hiring, repairing or cleaning conventional clothing you buy for work, such as black trousers. The ATO defines conventional clothing as "everyday clothing worn by people regardless of their occupation – for example, business attire worn by office workers or jeans or drill shirts worn by tradespeople."

Note: You can claim for a compulsory work uniform if certain requirements are met and occupation-specific clothing that distinctly identifies you as a person associated with a particular occupation. For example, the chequered pants a chef wears or a judge's robe. You can also claim for protective clothing in some circumstances. See Clothing, laundry and dry-cleaning for details.

Police and record checks

Some checks are required as a prerequisite to secure certain types of employment, such as a police check or "working with children check", but the cost of these clearance procedures are not allowable deductions if there are required before making an income with a particular job. For example, if you have to pay for a working with children check in order to complete an employment application.

If you need to refresh a working with children check to maintain employment with an existing employer, it's directly connected to your current method of earning an income and therefore could be tax deductible.

Volunteer work

No deductions are available to cover expenditure made while volunteering for a charity, not-for-profit organisation or voluntary emergency services such as Firefighters, voluntary lifesavers or voluntary Coast Guard members. So petrol used while driving to help fight bushfires or other community efforts do not generally qualify.

Driver's licence

Cost of a driver's licence is not generally an allowable deduction, even if it is a condition of your employment.

You can claim a deduction for additional costs you incur to get a special licence or condition on your licence to perform your work duties. For example, the cost you incur to get a heavy vehicle permit.Vehicle expenses such as interest on a loan, repairs, and servicing may be claimable.

Fines and penalties

Fines incurred during the course of your employment are not tax deductible including speeding fines, other traffic offences and parking fines.

Vaccinations

You can't claim a deduction for the cost of vaccinations, even if your employer requires you to be vaccinated. Also, you can’t claim a deduction if you incur expenses when you travel to get your COVID-19 vaccination. The expenses are not incurred in carrying out your employment duties. They are private expenses, even if the vaccination is a condition of your employment.

ATO occupation specific guides

The ATO has developed tailored guides to address common claims and errors in individual occupations and industries. There are two types of guides: occupation/industry guides and deductions summaries.

Some of the occupations covered include:

• Agriculture workers
• Building and construction
• Doctors, specialists and other medical professionals
• Fire fighters
• Flight crew
• IT professionals
• Lawyers
• Media professionals
• Mining site employees
• Office workers
• Police
• Sales and marketing
• Tradespeople

Some guides are also available in different languages. For details, check out Occupation and industry specific guides on the ATO website.

If you have any questions, email us or phone or friendly team on 02 9899 3044.