Tax Deductions for Media Professionals
If you're working as a media professionals, there are 33 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 33 deduction categories with 223+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
33
Specific Items
223
Income Types
0
Work-Related Deductions (33)
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 during the income year as a media professional in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or 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, bags or equipment
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example undertaking sub-editing
- 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 his office to various locations to interview sources
- from his office to the library to conduct research
- to attend training or meetings at other offices.
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
Bags and cases for work items
- If you use a bag or a case – for example a briefcase, to carry items for work, you are entitled to a deduction to the extent that it is used for work purposes. Work items may include laptops, legal documents and briefs and protective gear but do not include private and domestic items like gym gear, food or a personal phone or tablet. To be deductible, your job must require you to transport work items and the bag must be suitable for that purpose.
- If the bag or case cost you $300 or less, and you use it for work only, you can claim a deduction for the whole cost of the bag in the year you purchase it.
- If the bag or case cost more than $300, you can claim a deduction for its decline in value over the bag's or case's effective life .
- If you use the bag or case to carry both work and private items, you need to apportion the expense between work-related and private use, and you can only claim the work-related portion.
Example: deduction for bag used for work purposes
- Maria is a political reporter. Her job requires her to report on current political events online. She regularly attends different locations where ministers are discussing or announcing policy and is required to take her work laptop and phone so she can report these updates in real time.
- She buys a bag for $565 that she uses exclusively to carry her work laptop, mobile phone, and chargers. She carries her wallet, personal phone and other personal items in a smaller clutch bag.
- As Maria uses her bag exclusively for work purposes, carries all the items necessary in her role as a political reporter, Maria can claim a deduction for the decline in value of the bag over its effective life.
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.
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, travelling from your job with a newspaper to your second job as a TV presenter.
- to and from an alternative workplace for the same employer on the same day – for example, if you need to conduct an interview with a source at a location external from your workplace or driving between two TV studios
- from your home to an alternative workplace for the same employer on the same day – for example, if you drive from home to meet with a source and then go onto the office.
- 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 own car for work-related purposes
- his home to the training centre
- from the training centre to his office.
- Jose must attend a half day training course on modern trends in journalism. Jose travels directly from his home to the training centre and then onto the office. Jose uses his own vehicle to attend the training.
- Jose can claim a deduction for the car expenses he incurs when travelling from:
- The training centre is an alternative place of work.
- Jose can't claim a deduction for the car expenses he incurs when travelling from his office to home at the end of his working day. These are private expenses.
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 with protective features and functions that you wear to protect you from specific risks of injury or illness at work. For example, cleaning aprons, non-slip shoes or smocks worn to stop you coming into contact with a harmful substance. 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 associated 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.
- 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: compulsory uniform with logo
- distinctive items with the employer's logo
- compulsory for him to wear at work.
- Mike is a cameraman with a television network. His employer provides him with polo shirts with the network's logo on it that he is required to wear when performing work duties. He is also required to wear plain black pants and enclosed shoes to maintain a professional appearance.
- Mike can't claim a deduction for his work polo shirts as these are supplied by his employer and Mike doesn't incur any cost for these.
- Mike also can't claim a deduction for the cost of buying or cleaning his black pants and shoes as they are conventional clothes.
- Mike can, however, claim a deduction for the cost of laundering the shirts as they are:
Example: conventional clothing
- Lena is a radio presenter and wears her everyday clothing to work. Her employer has a dress code for all staff to follow when performing their work duties.
- Lena can't claim a deduction for the cost of buying or cleaning the clothes because they are private in nature.
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.
Entertainment and social functions
- work breakfasts, lunches or dinners
- attendance at sporting events as a spectator
- gala or social nights
- concerts or dances
- cocktail parties
- other similar types of functions or events.
Example: entertainment costs deductible
- Edwina, a reporter for a major magazine, is responsible for the magazine's social and society pages. In order to gather the necessary information for her articles, she is required to attend a number of social functions each year, regarded as important to city socialites. Edwina works the entire time she is at the function.
- Edwina can claim a deduction for the cost of attending these functions due to the specialised nature of her work as a media professional.
Example: entertainment costs not deductible
- Rachael incurs the expense to attend a media professional's breakfast function that is held quarterly to encourage media professionals to meet socially and network with colleagues.
- Rachael can't claim a deduction for the cost of attending the breakfast.
Fines and penalties
- You can't claim a deduction for any fines or penalties you get when you travel to work or during work. Fines may include parking and speeding fines or penalties.
Example: no deduction for fine
- Chris is a crime reporter. While driving from the studio to the Court to provide an update on a case, Chris runs a red light because he is running late. Chris is later issued with a fine which he pays.
- Chris can't claim a deduction for the fine even though he was travelling for work purposes at the time the offence occurred.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- Media professional expenses G–N
- Media professional expenses O–P
- Media professional expenses R–S
- Media professional 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 anti-glare glasses or prescription sunglasses if you wear them to reduce the risk of illness or injury while working as a media professional.
- You can only claim a deduction for the work-related use of the item.
Example: no deduction for contact lenses
- Jo is a presenter on a television show. Jo is required to read her lines from a teleprompter. Jo can't read the teleprompter from where she sits to present the show if she doesn't wear her contact lenses.
- Jo can't claim a deduction for the cost of the contact lenses she wears when she is working. The expense is private.
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.
Hiring equipment
- You can claim the cost of hiring equipment that you use for carrying out your employment duties. However, if you also use the equipment you have hired for private purposes, you can only claim a deduction for your work-related use.
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 categories above
- 50c per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: clothing maintained by the employer
- Julie is a news panel presenter on commercial television. She is supplied clothing to wear by her employer's wardrobe department. Julie wears a casual outfit on her way to and from the studio.
- The outfit she wears while presenting is returned to the wardrobe department and they organise for it to be dry cleaned for use at another time.
- As Julie incurs no cost for washing or dry cleaning her work attire, she can't claim a deduction for laundry or dry-cleaning expenses.
- Julie also can't claim a deduction to clean the clothing she wears to and from work as they are items of conventional clothing.
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.
Newspapers and other news services, magazines and professional publications
- a direct connection between your specific work duties and the content
- the content is specific to your employment and is not general in nature.
- The cost of newspapers, other news services and magazines are generally private expenses and not deductible.
- You can claim a deduction for the cost of buying or subscribing to a professional publication, newspaper, news service or magazine if you can show:
- If you use the publication for work and private purposes, you can only claim the portion related to your work-related use.
Example: deduction for newspapers
- Fiona is a senior news journalist for a large metropolitan newspaper in Sydney. Fiona has all the major Sydney newspapers delivered to her home each morning. Before leaving for work she scans each paper, noting the content of the major stories and, additionally, what interpretation is being placed on each story by her colleagues and competitors.
- Fiona can claim a deduction for the cost of the newspapers as the research is directly related to her work and any private use is incidental to her research.
Example: publications for work and private purposes
- Media professional expenses A–F
- Media professional expenses O–P
- Media professional expenses R–S
- Media professional expenses T–W
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 calculated your claim.
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. These are a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Pay TV and streaming services
- The cost of pay TV and streaming services is generally a private expense.
- You can claim a deduction for the work-related portion of pay TV or streaming service access payments if you can show that you're required to access pay TV or the streaming service as part of your work duties. The amount of the deduction is limited to the content that is specific to earning your income.
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
- Sebastian uses his mobile phone to contact sources, his editor and colleagues. He is on a set plan of $69 a month.
- He receives an itemised account from his phone provider each month that includes details of his individual phone calls.
- At least once a year, Sebastian prints out his account and highlights the work-related calls he made. He makes notes on his account for the first month about who he is phoning for work – for example, his sources, editor and colleagues.
- Out of the 300 phone calls he has made in a 4-week period, Sebastian works out that 240 (80%) of the individual phone call expenses billed to him are for work. Sebastian applies that percentage to his monthly plan amount ($69 a month).
- He works out his phone calls for work purposes as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 240 ÷ 300 = 0.80 (that is 80%)
- Sebastian can claim 80% of the total bill of $69 for each month for work purposes, that is:
- $69 × 0.80 = $55.20
- Sebastian 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 × $55.20 = $585.12
Example: work and private use
- Media professional expenses A–F
- Media professional expenses G–N
- Media professional expenses R–S
- Media professional expenses T–W
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.
Example: relocating due to transfer
- Remy works as part of a communications team for a government department. He is currently located in Brisbane. Remy's employer decides to relocate him to the Rockhampton office.
- Remy can't claim a deduction for his relocation costs, rent or other living expenses.
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) (HECS-HELP and FEE-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loans (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: self-education doesn't maintain or improve on current skills
- Cyrus is a media assistant on a morning breakfast show. He is also studying to become an investigative journalist. Cyrus is responsible for working closely with the media team, performing administrative duties and developing strong relationships with media outlets.
- While the course builds on his knowledge in the media profession, it has no direct connection to his current role and will result in him obtaining new employment as an investigative journalist.
- Cyrus can't claim a deduction for the costs he incurs as it will allow him to obtain a new job and increase his income, there isn't a sufficient connection between the course and his present employment activities as a media assistant.
Seminars, conferences and training courses
- You can claim for the cost of seminars, conferences and training courses that relate to your work as a media professional.
- 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: work-related training
- Emilia is a media professional who reports on health emergencies. She attends a weekend seminar on emergency communications, which provides skills, knowledge and advice she needs to effectively communicate risk in an emergency, which she pays for herself.
- Emilia can claim a deduction for the costs to attend the seminar, as she incurred the expense and her employer did not reimburse her for the costs.
- Emilia keeps her receipts for these expenses including the course fee, her meals and parking.
Stationery
- You can claim a deduction for the cost of pens, notepads, folders or other stationery you buy if you use them in the course of carrying out your duties as a media professional.
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.
- Media professional expenses A–F
- Media professional expenses G–N
- Media professional expenses O–P
- Media professional 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.
- 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: laptop used for work purposes
- Bjorn is journalist for a travel magazine. Bjorn buys a laptop that he only uses for work purposes. He keeps his old laptop and uses that for private purposes.
- Bjorn can claim the decline in value of the laptop he buys and uses for work purposes.
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 receive a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: travel to attend a meeting
- Beth is a foreign news correspondent for a television network. She travels from her usual workplace in Sydney to London for a three-day meeting with the executive producers and network president. Beth's employer pays for the cost of her flights. Beth incurs the costs for her accommodation, meals and incidental expenses such as taxi fares from her hotel to the meeting venue each day. She receives a travel allowance from her employer that is shown on her income statement.
- Beth must include the amount of the travel allowance as income in her tax return.
- Beth can claim a deduction for the expenses she incurred in attending the meeting.
- As Beth spent more than the Commissioner's reasonable amounts she must keep all of her receipts and documents for accommodation, meals and incidental expenses she incurred in the course of performing her employment duties.
Example: work-related travel with private travel component
- David’s employer requires him to travel to Perth for planning meetings. While he is there, David's employer allows him to extend his stay to explore the city and tourist attractions. David has kept the receipts for all of the expenses he incurred during the trip. Upon his return, David’s employer reimburses him for the work-related travel, accommodation, meal and incidental expenses he incurred. Although David has kept his receipts, he can't claim any further deductions as his employer has reimbursed him for the full cost of the work-related travel. The expenses he incurs while exploring the city and tourist attractions are private in nature.
- 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.
Watches and smart watches
- You can't claim a deduction for the cost you incur to buy or maintain watches or smart watches , even if you require one as part of your job. This is a private expense.
- Similar to ordinary watches, a smart watch (for example, one that connects to a phone or other device to provide notifications, apps and GPS) is a private expense and not deductible under ordinary circumstances.
- However, if you require some of the smart watch's functions as an essential part of your employment activities you may be able to apportion the expense between your private and work use.
- If your watch is $300 or less, you can claim a deduction for work-related portion of the watch in the year you bought it. If the watch cost more than $300, you can claim a deduction for its decline in value over the effective life. To show your work-related use of the watch, you will need to keep a diary or similar record of your use of the watch for a representative period.
- You can claim a deduction for the cost of repairs, batteries and watchbands for special watches. You only claim a deduction for the amount you use the item at work if you also wear it for private purposes.
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.
- 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
- Media professional expenses A–F
- Media professional expenses G–N
- Media professional expenses O–P
- Media professional expenses R–S
- Income and deductions
- Record keeping for work expenses
✅ Deduction Checklist for Media Professionals
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 media professionals 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 — Media Professionals Guide. Last updated: 2026-03-14.