Tax Deductions for Community Support Workers
If you're working as a community support workers, there are 31 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 31 deduction categories with 234+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
31
Specific Items
234
Income Types
0
Work-Related Deductions (31)
Amounts you do and don't include
- salary and wages, including cash-in-hand cash tips or gratuities, and 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 during the income year as an employee community support worker or direct carer 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, tools and equipment
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, being on call for 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
- can claim the work expenses you incur
- must have records of your expenses.
Allowances and claiming a deduction
- must include the uniform allowance ($265) as income
- can claim a deduction for the expenses she incurs for her compulsory uniform ($290).
- 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
- No These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- Yes If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Bill works at an aged care home. Bill generally works from Monday to Friday each week but is also on call on the third weekend of every month.
- Even if he isn't called in when he is on call, Bill receives an allowance from his employer. At the end of the income year, the total allowance is shown on his payment summary.
- Bill must declare the allowance as income in his tax return.
- Bill can't claim a deduction as he doesn't incur any deductible expenses. The allowance compensates Bill for having to be ready to go to work when on call. The allowance isn't to help pay for work-related expenses.
- Beth works as a community support worker and is required to wear a compulsory uniform. Beth's employer pays her a uniform allowance of $265.
- The allowance is shown on her income statement at the end of the income year.
- During the income year, Beth spent $290 for her compulsory uniform.
- In her tax return, Beth:
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
Award transport payments (fares allowance)
- You can claim a deduction for expenses covered by award transport payments , if the expenses are for work-related travel, and you have actually spent the money.
- You will need to be able to show how you work out your claim if we request this information. You don’t need written evidence if your claim is less than the amount in the award as at 29 October 1986. If you're unsure of this amount, your union or employer can tell you.
- Allowances you receive from your employer for transport or car expenses that are paid under an award must be included in your tax return. These allowances are assessable income.
Board and lodging
- You can't claim a deduction for board and lodging if you live at the facility where you work. The expenses are private living expenses.
Example: staying overnight at workplace
- Jill is a carer at a disability care facility. Jill has the option of living on site at the facility which she does. Her employer deducts an amount from her wages for board and lodging each week.
- Jill can't claim a deduction for board and lodging expenses. The expenses are private living 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 home carer job to your second job as a registered nurse
- to and from an alternative workplace for the same employer on the same day – for example, driving directly between client visits
- from home directly to an alternative workplace – for example, travelling from home to a training centre to attend a work-related training course.
- 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: using your car to transport clients
- Sharon is a community carer who visits her client Trevor every Thursday to assist him with his weekly shopping. Sharon picks Trevor up from his home, before driving him to his local supermarket to collect his groceries and then drives him home.
- Sharon can claim a deduction for the car expenses she incurs to assist Trevor with his shopping.
Example: shifting places of work
- her home and the different client's homes
- one client's home to another
- her client's home to office
- her home and the office.
Child care
- You can't claim a deduction for the cost of 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 that has protective features and functions you wear to protect you from specific risks of injury or illness at work. For example, non-slip shoes, fire-resistant clothing, or aprons 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, drill shirts, shorts, trousers, socks, closed shoes.
- 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 Community support workers and direct carers 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 and.
Example: conventional clothes worn with a compulsory uniform
- Braeden is required to buy a purple polo shirt with his employer's logo embroidered on and wear it whilst working. He is also required as per his employer's uniform guidelines to wear black pants and closed in black shoes.
- Braeden can claim a deduction for cost of buying the polo shirt with the logo as it a compulsory uniform. However, he can't claim the cost of buying his black pants or shoes as they are conventional.
- Even though his employer requires him to wear a specific colour of pants and shoes, they are not distinctive enough to make them form part of his compulsory uniform. They are conventional clothes that can be worn outside of work.
Example: conventional clothing not deductible
- Simon is a community support worker and due to his duties, he likes to wear durable and comfortable clothing such as dark denim jeans, t-shirts and running shoes.
- As the jeans, t-shirts and running shoes are conventional clothing, Simon can't claim a deduction for buying, repairing or replacing these items. Even though Simon only wears these items to work, it doesn't change the deductibility of the items.
Drivers licence
- You can't claim a deduction for the cost to get or renew your drivers licence , even if you must have it as a condition of employment. This is a private expense.
- You can claim a deduction for additional costs you incur to get a special licence or condition on your licence in order to perform your duties.
Example: drivers licence and heavy vehicle permit required for duties
- Tina, an employee at an aged care home, requires a drivers licence and a heavy vehicle permit to drive the bus used to take residents on day trips.
- Tina can claim a deduction for cost of renewing the heavy vehicle permit because it is directly related to her employment duties.
- Tina can't claim a deduction for the cost of getting or renewing her drivers licence.
Entertainment and social functions
- work breakfasts, lunches or dinners
- attendance at sporting events
- gala or social nights
- concerts or dances
- cocktail parties
- other similar types of functions or events.
Example: entertainment expenses
- Melanie is an activity worker and part of her duties involve taking her clients out for daily activities or experiences to stay active, whilst interacting with others. Melanie doesn't incur the cost for her client, however if she chooses to participate in the activity, she is responsible for her own costs.
- Even though Melanie is only participating in activities such as going to the cinemas because of her duties as an activity worker, she can't claim a deduction whilst accompanying her client. The expense is for entertainment.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- Direct carer expenses G–O
- Direct carer expenses P–S
- Direct carer 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.
Grooming expenses
- you receive an allowance for grooming
- your employer expects you to be well groomed when at work.
- You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even if:
- All grooming expenses and products are private expenses.
Laundry and maintenance
- protective (for example, a smock worn to protect clothes)
- occupation specific and not a conventional, everyday piece of clothing such as jeans or general business attire
- a uniform either non-compulsory 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: calculating laundry expenses
- Sabrina is a home care worker. Her employer provides and requires staff to wear polo shirts with the company’s name and logo embroidered on them. Sabrina must also wear plain black pants or a skirt whilst at work.
- Sabrina can claim a deduction for the cost of laundering her polo shirts with the logo as they are unique and distinctive to her employer and compulsory for her to wear whist at work.
- Even though Sabrina’s employer also requires her to wear black pants and skirts whilst working she can't claim a deduction for laundering these items. They are considered conventional clothing as they are not unique or distinctive to her employer.
- Sabrina works for 40 weeks of the income year and washes her polo shirt twice a week in a mixed load with other items of clothing.
- Sabrina calculates her laundry expenses as follows:
- Number of claimable laundry loads per week × number of weeks × reasonable cost per load
- 2 × 40 × $0.50 = $40
- As her total claim for laundry expenses is under $150 ($40) Sabrina isn't required to keep evidence of her laundry expenses. However, if asked, she will be required to explain how she calculated the claim.
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: buying coffee or food to eat with client
- James is a personal care assistant and every Wednesday he takes out his client Laura to complete her shopping. After doing her shopping Laura likes to have a coffee and cake in the nearby café. James, not to appear rude buys himself a coffee and cake to eat with Laura.
- James can't claim the cost of food or drink he buys and consumes during his normal working hours as it doesn't directly relate to his income producing activities and is a private expense.
Example: eating between jobs
- Phillip is disability support worker, immediately after completing a sleepover shift he is rostered to commence a day shift from 8:00 am to 5:00 pm. Before commencing his day shift he buys breakfast from a local café.
- Phillip can't claim a deduction for his breakfast. The cost of the food and drink is private and has no relevant connection to his employment activities.
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 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.
Example: how to calculate overtime meals expenses
- Direct carer expenses A–F
- Direct carer expenses P–S
- Direct carer 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 when taking client out
- Karyne is a disabilities support worker and drives Mabel to her physiotherapy appointment at the local health centre. Karyne pays to park under the centre because it has direct lift access up to the physio.
- Karyne can claim a deduction for her parking expenses.
Protective items
- to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties
- in direct connection to earning your employment income.
- supplies the protective items
- pays for the protective items
- reimburses you for the costs you incur to buy protective items.
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 phones, mobile internet and other devices
- Home phone and internet expenses
Example: calculating phone expenses
- Isabella's role as a disability support worker requires her to use her mobile phone for work purposes to make appointments for clients and to contact her clients and her supervisor. She is on a set plan of $70 a month.
- Each month Isabella receives an itemised bill, that includes details of her individual phone calls.
- Isabella prints out her monthly bill and for one month she highlights her work-related calls. She also marks on the itemised bill who she has phoned. For example, work-related calls she makes to set up appointments for her clients.
- Out of the 240 phone calls she made in a 4-week period, Isabella works out 96 (40%) of the individual phone call expenses billed to her are for work. She applies that percentage to her monthly plan amount ($70 a month).
- Isabella calculates her work-related percentage as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 96 ÷ 240 = 0.40 (that is 40%)
- Isabella can claim 40% of the total bill of $70 for each month for work purposes, that is:
- $70 × 0.40 = $28.00
- Since Isabella only worked 48 weeks of the year (11 months), she calculates her work-related mobile phone expenses deductions as follows:
- Number of months worked × amount per month = deductible amount
- 11 × $28 = $308
Example: work and private use
- Sylvette uses her computer and personal internet account at home to work from home occasionally. Sylvette also uses her computer and the internet for private purposes.
- Sylvette's internet use diary showed 40% of her internet time was for work-related activities and 60% was for private use. As her internet service provider charge for the year was $1,200 she can claim:
- $1,200 × 0.40 = $480 as work-related internet use.
- If anyone else was accessing the internet connection, Sylvette needs to reduce her claim to account for their use.
Removal and relocation expenses
- You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
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 portion.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current employment
- 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: study directly relevant to employment
- Veronica is a disability support worker and to improve her current skills she undertakes a Certificate IV in Individual Support. When she completes this course Veronica will be able to apply a broad range of specialist knowledge and skills in her role as a disability support worker.
- Veronica can claim the expenses she incurs to undertake the course as a deduction because it will maintain and improve the skills and knowledge she needs to perform her current duties.
Example: study isn't relevant to current duties
- daily tasks (such as dressing)
- carrying out housework (such as cleaning or food shopping)
- organising leisure activities to provide mental stimulation.
- isn't relevant to her current duties as a care assistant
- will open up a new income earning activity as a registered nurse.
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 community support worker or direct carer.
- 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 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 of your expenses. For example, you add a holiday of one week to a training course that runs for one week.
Example: attending a work-related conference
- Felix is an employee disability support worker. He attends the Disability Support Workers Conference each year to participate in workshops and to hear from keynote speakers on current issues affecting the industry.
- Felix can claim a deduction for the cost of attending the conference if he pays to attend and his employer doesn't reimburse him. This is because he is maintaining or increasing his knowledge, capabilities and skills needed to earn his income as a disability support worker.
Sleepover shift expenses
- You can't claim a deduction for expenses incurred during a sleepover shift, even where a sleepover allowance is paid. A sleepover allowance is paid as compensation for the inconvenience of spending the night at a client's residence. It isn't to compensate for additional expenses.
Sunglasses, sunhats and sunscreens
- must work in the sun for extended periods
- use these items to protect yourself from the real and likely risk of illness or injury while at work.
- You can claim a deduction for the work-related use of sunglasses, sunhats and sunscreen lotions if you:
- This includes prescription sunglasses and anti-glare glasses.
- You can only claim a deduction for the work-related use of the products if you also wear them for private purposes.
Example: sunglasses deductible
- Direct carer expenses A–F
- Direct carer expenses G–O
- Direct carer 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 from your regular workplace 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 for work-related use
- Hetty is a home care worker. She buys a stand assist tool for $189 which helps her clients get up from a sitting position. Hetty takes this tool from client to client.
- As she doesn't receive any reimbursement from her employer, and the tool cost less than $300 Hetty can claim a deduction for the full cost of the stand assist tool.
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.
- 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 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 received a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: travel away from home overnight
- Fraser is a respite carer who specialises in caring for clients with dementia. Every year Fraser travels to attend the National Dementia Conference which is held over a 2-day period interstate.
- The conference enables Fraser to maintain or improve his skills in providing appropriate care to clients with dementia. His employer pays for the conference registration and his flights; however, Fraser is responsible for his remaining expenses.
- Fraser can claim a deduction for the amount he spends on accommodation, meals and incidentals expenses whilst attending the conference.
- As Fraser doesn't receive a travel allowance from his employer, he must get and keep all his receipts as evidence of his expenses.
- For more information, see TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income 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.
Vaccinations
- You can't claim a deduction for the cost of vaccinations , even if your employer requires you to have the vaccination. These are private expenses.
Example: flu vaccination not deductible
- Penelope is a personal carer and works with clients who are medically compromised. Her employer requires that she obtains the flu vaccination each year.
- Penelope can't claim a deduction for the cost of being vaccinated against the flu even though it is a requirement of her employment. Vaccinations including the flu shot are private expenses.
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.
Example: running expenses 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
- Direct carer expenses A–F
- Direct carer expenses G–O
- Direct carer expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Community Support Workers
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 community support workers 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 — Community Support Workers Guide. Last updated: 2026-03-14.