Tax Deductions for Call Centre Operators
If you're working as a call centre operators, there are 24 categories of work-related expenses you may be able to claim. Below you'll find every deduction the ATO lists for your occupation — in plain English.
This guide covers 24 deduction categories with 224+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
24
Specific Items
224
Income Types
0
Work-Related Deductions (24)
Amounts you do and don't include
- salary and wages, including cash or bonus payments
- compensation and insurance payments – for example, payments made under an income protection insurance policy to replace salary and wages.
- You must include all the income you receive as a call centre operator during the income year in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or a payment summary will show all your salary, wages and allowances for the income year.
Allowances
- to help you pay for a work expense – for example, compulsory uniform
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, shift work
- as an amount for having special duties, skills or qualifications – for example, first aid qualifications.
Allowances not on your income statement or payment summary
- don't include it as income in your tax return
- can't claim any deductions for the work expenses the allowance covers.
- include the allowance as income in your tax return
- include a claim for the work expenses you incur in your tax return
- must have records of your expenses.
Allowances and claiming a deduction
- from the office to training centre to attend training
- another office for meetings.
- The following table sets out allowances you may receive and when you can claim a deduction.
- Example of allowance type
- Deduction (Yes or No)
- Compensation for an aspect of your work that is unpleasant, special or dangerous or for industry peculiarities
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- Overtime meal allowance
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Health and safety representative allowance
- Danielle works in a call centre. Danielle also is the health and safety representative for her office and is paid a weekly allowance for this role. The training Danielle requires to be a health and safety representative is provided by her employer.
- At the end of the income year, Danielle's employer shows it on her income statement.
- Danielle must include the allowance as income in her tax return.
- Danielle can't claim a deduction because she doesn't incur any deductible expenses. The allowance compensates Danielle for the additional responsibilities she has as the health and safety representative. It isn't to cover work-related expenses that Danielle might incur.
- Bronwyn is a call centre operator. During the income year, Bronwyn uses her own car to travel:
- Bronwyn's employer pays her 80c per kilometre when she uses her car for work purposes. At the end of the year, her income statement shows she was paid an allowance of $256 for using her car for work (320 kms × $0.80).
- Bronwyn must include the car allowance as income in her tax return.
- Bronwyn can claim a deduction for the cost of using her car for work purposes. She can't claim the amount of the allowance she receives. Bronwyn must calculate the amount of the deduction using the records she keeps whenever she uses her own car for work purposes.
- In the past year Bronwyn has kept a record of the work trips she did using her own car, but she doesn't keep a logbook. Her records show she travelled 320 kms for work purposes.
- As Bronwyn has not kept a logbook, she uses the cents per kilometre method to claim a deduction. The cents per kilometre method rate for the 2024-25 income year is 88c per kilometre.
- Bronwyn claims a deduction of $272. Bronwyn calculates her deduction as 320 kms × $0.88 = $281.60.
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for the expenses.
- Deductions for work expenses
- Record keeping for work expenses
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekend or early morning shifts).
- the tools or equipment are essential to perform your employment duties
- the tools or equipment are bulky, meaning that because of the size and weight, they are awkward to transport
- they can only be transported conveniently using a motor vehicle
- there is no secure storage for such items at the workplace.
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, travelling from your job in a call centre to your second job as a waitperson
- to and from an alternative workplace for the same employer on the same day – for example, travelling from your office to the company training centre.
- from home directly to an alternative workplace – for example, travelling from home to an office of your employer (other than your regular office) for a meeting.
- own the car
- lease the car (directly from the finance company)
- hire the car under a purchase agreement (with the car dealership or a finance company).
- vehicle with a carrying capacity of one tonne or more (such as a ute)
- vehicle that can transport 9 passengers or more (such as a minibus).
Example: normal trips between home and work
- Michelle is a call centre operator. Michelle is regularly called in to work when someone is unavailable and is paid overtime. She travels from home directly to the office.
- Michelle can't claim a deduction for the cost of travel between home and the office, even when she works overtime. Her travel is a private expense.
Example: using your own car for work-related purposes
- Josie works from her employer's head office and manages a team of call centre operators that work from home. Each month, Josie visits her team to provide performance feedback. To do this, she travels from her home to head office to collect the performance reports. She then travels to a range of locations to meet with each team member. Josie uses her own car, as a fleet car isn't available.
- Josie can't claim a deduction for the car expenses she incurs when she travels from home to head office.
- Josie can claim a deduction for the car expenses she incurs visiting her staff. During the income year, Josie keeps a valid logbook to record her travel.
Example: travelling between alternative workplaces for the same employer
- Sarah is an employee at a call centre. Once a month she attends a training course at the head office in the afternoon. Sarah travels directly from her usual workplace to the head office to complete the training.
- Sarah can claim a deduction for the expenses she incurs to travel from her regular office to her employer's head office (an alternative workplace) and then home.
- Sarah can't claim a deduction for travel between her home and regular workplace as this is private travel.
Child care
- You can't claim a deduction for child care (including school holidays and before and after school care) when you're working. It's a private expense, and the expenses have no direct connection to earning your income.
Clothing and uniform expenses (including footwear)
- protective clothing – clothing with protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots, fire-resistant clothing, or boiler suits that protect conventional clothing. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, trousers, socks, closed shoes. It is unlikely that call centre operators would have protective clothing.
- occupation-specific – clothing that distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions. It is unlikely that call centre operators would have occupation-specific clothing.
- a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either     you as an employee working for a particular employer
- the products or services your employer provides
- a non-compulsory uniform – a uniform that is not compulsory to wear and that your employer registers on the Register of Approved Occupational Clothing.
Example: conventional clothes worn with a uniform
- Rick is an employee in a call centre for an online shopping provider. His employer requires him to buy and wear a polo shirt with their logo embroidered on it. Uniform guidelines also include a requirement for staff to wear professional black pants with the shirt and enclosed black shoes.
- Rick can claim a deduction for the costs of buying the shirts as they are a compulsory uniform.
- He can't claim the cost of the pants or shoes even though his employer requires him to wear a specific colour. They are not distinctive enough to make them part of his compulsory uniform and are conventional in nature.
Example: compulsory uniform
- Joe is an employee call centre operator for the police service. His employer provides him with a compulsory uniform to wear at work.
- Joe can't claim a deduction for buying the uniform as he didn't incur the expense. He can claim a deduction for the cost of laundering and repairing the uniform.
Example: conventional clothing
- Peter works in a call centre for a telecommunications provider. He is not required to wear a specific uniform and chooses to wear jeans, a polo shirt and black boots to work each day.
- Peter can't claim a deduction for the cost of his jeans, shirts and shoes. They are items of conventional clothing and footwear and the expenses are private.
Compulsory assessments
- You can claim a deduction for compulsory assessments and medical examinations your employer requires you to take in your current employment. For example, an annual hearing test.
- You can’t claim a deduction for compulsory pre-employment assessments and medical examinations you take to obtain employment as a call centre operator. For example, a hearing test you need to pass as a condition of employment.
Example: assessment you can't claim
- Call centre operator expenses G–O
- Call centre operator expenses P–S
- Call centre operator expenses T–W
Glasses, contact lenses and anti-glare glasses
- You can't claim a deduction for prescription glasses or contact lenses , even if you need to wear them while working. These are private expenses.
- You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working as a call centre operator. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.
- You can only claim a deduction for the work-related use of the item.
Grooming expenses
- you receive an allowance for grooming
- your employer expects you to be well groomed.
- You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even if:
- All grooming products are private expenses.
Laundry and maintenance
- protective (for example, a hi-vis jacket)
- occupation specific and not a conventional, everyday piece of clothing such as jeans or general business attire
- a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.
- $1 per load if it only contains clothing you wear at work from one of the categories above
- 50c per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: uniform laundry expenses
- Sally's employer provides all staff with compulsory uniforms. She washes, dries and irons her uniforms separately twice a week. Sally works 48 weeks during the year. Her claim of $96 for laundry expenses is worked out as follows:
- Number of claimable laundry loads per week × number of weeks worked × reasonable cost per load
- 2 × 48 × $1 = $96
- As Sally's total claim for laundry expenses is less than $150 ($96), she isn't required to maintain written evidence of her laundry expenses.
- Although Sally isn't required to provide written evidence of her claim for laundry, if asked, she will still need to explain how she calculated her claim.
Massage expenses
- You can't claim a deduction for the cost of massages or other alternative therapies, these are private expenses.
Meal and snack expenses
- overtime meal expenses , but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial law, award or agreement
- the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties ( travel expenses ).
- You can't claim a deduction for the cost of food, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.
Example: no deduction for meal
- Bonnie starts work at 10:00 pm and works through until 6:00 am the following morning. During her shift she has a meal break and buys a meal.
- The cost of Bonnie's meal isn't deductible as she bought and consumed it during her normal working hours. It is a private expense.
Example: allowance received but no deduction for meal
- Kieran starts work at 2:00 pm and due to being understaffed doesn't get a meal break until 8:00 pm the same evening.
- As he has worked for more than 5 consecutive hours without a meal break, Kieran receives an allowance of $4.24 for the inconvenience. This allowance is on his income statement at the end of the income year.
- During his meal break, Kieran buys a meal for $12.80. Kieran must declare the allowance as income but he can't claim a deduction for the cost of his meal. Kieran buys and consumes the meal during ordinary working hours, it is a private expense. The receipt of an allowance doesn't change this.
Overtime meal expenses
- you receive an overtime meal allowance under an industrial law, award or agreement
- the allowance is on your income statement or payment summary as a separate allowance
- you include the allowance in your tax return as income.
- up to the reasonable amount, you don't have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for your expenses.
- you spent the money
- how you work out your claim.
Example: overtime meal
- Call centre operator expenses A–F
- Call centre operator expenses P–S
- Call centre operator expenses T–W
Parking fees and tolls
- You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. This is a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking fees
- Elias drives his own car to work each day and parks in the secure parking centre next to the IT company where he works in the call centre.
- Once a month Elias drives his car to a training facility to complete mandatory training, required for his role in the call centre. He pays for parking and isn't reimbursed by his employer.
- Elias can't claim a deduction for the cost of parking at his regular place of work.
- However, he can claim a deduction for the cost of his parking at the training facility as he incurs this cost on a work-related trip.
Phone, data and internet expenses
- provides you with a phone for work and pays for your usage
- reimburses you for the costs you incur.
- Mobile phone, mobile internet and other devices
- Home phone and internet expenses
Example: calculating phone expenses
- George manages a team of call centre operators and he uses his mobile phone for work purposes. He's on a set mobile phone plan of $49 each month.
- He receives an itemised account from his phone provider each month by email, which includes details of the individual phone calls he has made. George regularly prints his monthly phone accounts and for one month he highlights his work-related phone calls. He also makes notes on the highlighted itemised account about who he has phoned, for example his team members.
- At the end of the income year, George works out that of the 300 phone calls he has made, 45 of his calls are work-related.
- He worked for 46 weeks of that year so George works out his work-related mobile phone expense deduction as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 45 ÷ 300 = 0.15 (that is 15%)
- George can claim 15% of the total bill of $49 for each month for work purposes, that is:
- $49 × 0.15 = $7.35
- George worked for 46 weeks of the year (10.6 months), so he calculates his work-related mobile phone expense deduction as follows:
- 10.6 months × $7.35 = $77.91
Example: work and private use
- Sylvette is the manager of a call centre and uses her computer and personal internet account at home to access her work emails and manage her appointments.
- Sylvette also uses her computer and the internet for private purposes.
- Sylvette keeps a diary for a 4-week period, recording the times she used the internet for work and private purposes. Sylvette's diary shows 10% of the time she spent using the internet was for work-related activities and 90% was for private use.
- As her internet service provider charge for the year was $1,200 she can claim:
- $1,200 × 0.10 = $120 for work-related internet use.
- If anyone else in Sylvette's household accesses the internet connection, Sylvette needs to reduce her claim to account for their use.
Repairs to tools and equipment
- You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loan (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: working to support study rather than studying to increase skills
- undertaking the course enables Ben to get employment in a different field
- he is working to support his study
- the course he is undertaking doesn't maintain or improve the skills and knowledge he requires for his current work duties as a call centre operator
- undertaking the course won't result in an increase in income from Ben's current work duties as a call centre operator.
Seminars, conferences and training courses
- You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as a call centre operator.
- The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
- You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
- Where you have a dual purpose for attending the seminar, conference or training course you can only claim the work-related portion. For example, you add a holiday of one week to a training course that runs for one week.
Example: attending a conference
- Lauren is a call centre operator and would like to improve her customer service skills. Lauren enrols in a conference about customer engagement which will allow her to learn about the best ways to engage with her clients.
- Lauren can claim a deduction for the cost of the conference as it maintains or improves the skills and knowledge she needs in her current job.
Example: training maintains or improves current knowledge
- Beth is employed as a call centre operator. Her employer has recently started using a new software program for record keeping. Beth decides to enrol in a training course to gain a better understanding of the new record keeping software which costs her $100.
- Beth can claim a deduction for the cost of her training course as it maintains or improves the skills and knowledge she needs in her current job.
Stationery
- Call centre operator expenses A–F
- Call centre operator expenses G–O
- Call centre operator expenses T–W
Taxi, ride-share, public transport and car hire
- You can claim a deduction for transport costs if you travel in the course of performing your work, for example, taking a taxi to another work location because a fleet vehicle was not available.
- You can’t claim a deduction for transport expenses you incur to travel between home and your regular place of work, these are private expenses.
- You can't claim a deduction if your employer reimburses you for these expenses.
Tools and equipment
- you use it mainly to produce non-business assessable income
- it's not part of a set that together cost more than $300.
- it's not identical, or substantially identical to, other items that together cost more than $300.
- cost more than $300
- is part of a set that together cost more than $300
- is identical, or substantially identical to, other items that together cost more than $300.
Example: equipment costing less than $300
- she uses it mainly for work purposes
- it's not part of a set that together cost more than $300.
- Louise is a call centre operator. She is required to purchase her own headset for her to use each day. The headset costs Louise $250 and she is not reimbursed by her employer.
- Louise can claim a deduction for the cost of her headset as:
- If Louise is reimbursed by her employer, she can't claim a deduction as she hasn't incurred any expenses.
Travel expenses
- travel for work
- sleep away from your home overnight in the course of performing your employment duties.
- you slept in accommodation your employer provides
- you eat meals your employer provides
- your employer or a third party reimburses you for any costs you incur.
- aren't required to sleep away from your home overnight in the course of performing your employment duties, for example, if you fly interstate and return home the same day
- you choose to sleep near your workplace rather than returning home, for example you rent accommodation near your workplace and stay there because you live a long way from where you work.
- you were away overnight
- you have spent the money
- the travel directly relates to earning your employment income
- how you work out your claim.
- the travel allowance is not shown on your income statement or payment summary
- the travel allowance doesn't exceed the Commissioner's reasonable amount (the reasonable amount is the amount we set each year for determining whether an exception from keeping written evidence applies for accommodation, meal and incidental expenses which are covered by a travel allowance)
- you spent the whole allowance on deductible accommodation, meal and incidental expenses, if applicable.
- you receive a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: claiming travel expenses
- includes the allowance as income in her tax return
- isn't claiming more than the Commissioner's reasonable rates.
- Latisha is a call centre operator and works from home in regional Queensland. Once a month she is required to travel to Brisbane for team meetings at head office. Her employer pays for her flights and accommodation and pays her a travel allowance to cover the cost of for her meals (breakfast, lunch and dinner) while she is in Brisbane .
- The amount Latisha spends on each of her meals while she is in Brisbane for work is less than the reasonable amounts.
- As the allowance is paid to specifically cover the meals Latisha will consume while she is travelling away overnight for work, she isn't required to keep receipts for her breakfast, lunch and dinner expenses so long as she:
- Latisha can't claim a deduction for the cost of her flights and accommodation as she doesn't incur these expenses.
- Latisha can claim a deduction for the amount she spent on meals. She can't just claim a deduction for the reasonable amounts for those meals.
- For more information, see TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25income year?
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. You can use your income statement or payment summary as evidence of the amount you pay if it's shown on there.
Working from home expenses
- use one of the methods set out by us to calculate your deduction
- keep the records required for the method you choose.
- coffee, tea, milk and other general household items consumed while working from home which your employer may provide you at work
- costs that relate to your children's education, for example, iPads, desks, subscriptions for online learning
- expenses your employer pays for or reimburses you for, including setting up your home office
- the decline in value of items provided to you by your employer – for example, a laptop or a phone.
- your only place of work because no other work location is provided by your employer
- used exclusively or almost exclusively for work purposes and isn't readily capable of being used for any other purpose.
Example: running and occupancy expenses when working from home
- PS LA 2001/6 Verification approaches for electronic device usage expenses
- TR 93/30 Income tax: deductions for home office expenses
- PCG 2023/1 Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach
- Call centre operator expenses A–F
- Call centre operator expenses G–O
- Call centre operator expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Call Centre Operators
Use this checklist at tax time to make sure you don't miss any deductions.
💡 Practical Tips
📱 Use the myDeductions Tool
Download the ATO app and use myDeductions to record expenses throughout the year. Much easier than collecting receipts at tax time.
🧾 The $300 Rule
You can claim up to $300 in work-related expenses without receipts — but you must have actually spent the money and it must be related to earning your income.
🏠 Working From Home
If you work from home, you can claim 67 cents per hour (revised fixed rate) for running expenses like electricity, internet, and phone. Keep a record of hours worked.
🚗 Car Expenses
Choose between the cents per km method (85c/km, max 5,000 km) or logbook method (actual expenses × business use %). A 12-week logbook is valid for 5 years if your circumstances don't change.
⚠️ Common Mistakes & ATO Audit Flags
The ATO actively audits call centre operators claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Claiming expenses reimbursed by your employer
Fix: If your employer already paid you back, you can't also claim a deduction. Check your pay slips.
Not keeping receipts for claims over $300
Fix: You must have records for all deductions over $300. Bank/credit card statements alone aren't enough — keep the actual receipts.
Claiming private expenses as work-related
Fix: Only expenses directly related to earning your income are deductible. Personal items worn or used at work don't count.
🔍 ATO Audit Flags
Deductions significantly above average for your occupation
The ATO publishes benchmarks. If your claims are well above the norm, expect a 'please explain'.
Claiming the same expense twice (e.g., WFH and office supplies)
The ATO's data matching catches double-dips. Make sure each expense is claimed once.
Data sourced from the Australian Taxation Office — Call Centre Operators Guide. Last updated: 2026-03-14.