A general-purpose guide for any employee whose occupation isn't yet covered by a dedicated guide. It covers only the universal ATO rules that apply to every employee — check back as more occupation guides are added.
Uniforms
Only if compulsory or occupation-specific — plain/conventional clothing is never deductible.
Union fees
Membership fees for your workplace union.
Self-education
Directly tied to your current role.
Home office running costs
Running costs for working from home.
70c/hour fixed rateWork-related phone/car use
With a diary or logbook to substantiate the work-related portion.
Tools/equipment
Items $300 or less used mainly for income-producing purposes.
instant write-off ≤$300People in this occupation often forget to claim these — check they apply to you.
Plain/conventional clothing, even if only worn to work
Normal home-to-work commuting
Private expenses reimbursed by your employer
Receipt — Receipts for any claimed purchases
Diary — Working-from-home hours diary if claiming home office costs
General information only, not tax advice — content last reviewed 01/07/2026 against ATO guidance for FY2025-26. Whether a specific expense is deductible depends on your individual circumstances; confirm with a registered tax agent or the ATO before lodging.