For police officers and protective services officers. Fitness-related claims are one of the most disputed areas — the ATO expects a genuine compulsory link, not general fitness.
Compulsory equipment
Equipment not supplied by the employer.
Compulsory fitness testing
Costs directly tied to maintaining specific, compulsory operational fitness standards — not a general gym membership.
Self-funded professional development
Courses for promotion or role-specific skills.
Union fees
Membership fees for your police union.
Work-related phone/internet
Work-related portion of phone and internet use.
People in this occupation often forget to claim these — check they apply to you.
A general gym membership for personal fitness — only very specific compulsory fitness-test-related costs may qualify, and this is a frequently disputed area, so be conservative
Grooming/haircuts
Home-to-station commuting
Receipt — Uniform/equipment receipts
Diary — Laundry log
Invoice — Course/training 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.