For sales representatives, account managers, and marketing managers. Client entertainment is one of the most commonly wrongly-claimed items for this occupation.
Car expenses for client visits
Travel to client meetings.
logbook or cents-per-km methodPhone/internet for client contact
Work-related portion of phone and internet use.
Marketing collateral
Genuine marketing collateral paid personally and not reimbursed (note: client entertainment itself is generally non-deductible for employees).
Professional development
Industry certifications relevant to your current role.
Home office running costs
Running costs for working from home.
70c/hour fixed ratePeople in this occupation often forget to claim these — check they apply to you.
Client entertainment (meals, drinks, event tickets) for employees — this is one of the most commonly wrongly-claimed items in this occupation
Normal business attire
Home-to-office commuting
Logbook — Logbook if claiming car actuals
Diary — Phone/internet diary
Invoice — Subscription/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.