For teachers, tutors, and early childhood educators employed by a school, TAFE, or education provider. Deductions are limited to costs you paid yourself and weren't reimbursed for, and that directly relate to your current teaching role.
Teaching resources & stationery
Classroom resources and stationery bought for teaching, where not reimbursed by the school.
Excursion and camp costs
Costs you personally paid for supervising an excursion or camp that weren't reimbursed.
Professional development
Courses and conferences relevant to your current teaching role.
Union and professional association fees
Membership fees for teaching unions and professional bodies.
Work-related phone/internet
The work-related portion of your phone and internet use, based on a diary of actual use.
Car travel between schools/campuses
Travel between different schools or campuses on the same day.
88c/km up to 5,000km, or logbook methodFirst aid course
Cost of a first aid course where required for your role.
Work bag/laptop case
A bag or case used to carry school work, marking, and equipment.
Home office running costs
Running costs for marking and lesson planning done at home.
70c/hour fixed rateSelf-education
Further study directly related to your current teaching area.
People in this occupation often forget to claim these — check they apply to you.
General clothing or office wear, even if only worn to school
Gifts for students
Normal home-to-school commuting
A working with children check for a role you don't yet have
Coffee or morning tea for the staffroom
Receipt — Receipts for resources and professional development
Diary — Working-from-home hours diary
Diary — 4-week phone/internet use diary
Written evidence — Union fee statement (usually pre-filled from payment summary)
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.