For administrative, clerical, and government employees. Deductions are modest compared to trades or healthcare, with home office running costs the main claim.
Home office running costs
Running costs for working from home.
70c/hour fixed rateStationery and computer consumables
If using the actual-cost method rather than the fixed rate.
Professional development
Courses relevant to your current role.
Union fees
Membership fees for your workplace union.
Work-related phone/internet
Work-related portion of phone and internet use.
Small equipment
Calculator, keyboard, and similar items under $300.
People in this occupation often forget to claim these — check they apply to you.
Coffee, tea, and other general household items even if consumed at your desk
Normal business attire (suits, ties, blouses) — even when a 'professional dress' policy applies
Grooming/haircuts
Home-to-work travel
Diary — Working-from-home hours diary
Receipt — Receipts for equipment/stationery
Invoice — Membership invoices
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.