Tax Deductions for Office Workers
Even if you work a standard 9-to-5 office job, there are deductions you might be missing — especially if you work from home even part of the time.
This guide covers 27 deduction categories with 231+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
💰 Real-World Example
Lisa: Lisa is an admin officer who works from home 2 days a week. She claimed WFH expenses (520 hours × 67c = $348), a home office chair ($350 depreciated), and work-related phone use (30% of $1,200 = $360).
Result: ~$310 back on a $65k salary
Illustrative example only. Your situation may differ.
Deduction Categories
27
Specific Items
231
Income Types
0
Work-Related Deductions (27)
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 from being an employee office worker in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or a payment summary will show your salary, wages and allowances for the income year.
Allowances
- to help you pay for a work expense – for example, car and vehicle expenses
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, higher duties allowance
- 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
- 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
- Higher duties allowance
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- Car or vehicle allowance
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Health and safety representative allowance
- Mark is the health and safety representative for his office. Mark's employer pays him an allowance for each week during the year that he holds that position. The training Mark requires to be a health and safety representative is provided by his employer.
- At the end of the income year, the allowance is on his income statement.
- Mark must include the amount of the allowance in his tax return, but he can't claim a deduction for any expenses against the allowance because he has not incurred any deductible expenses.
- The allowance compensates Mark for his special skills and additional duties. It's not to cover any expenses he might incur.
- Ronaldo's employer requires him to wear a compulsory uniform. Ronaldo is also required to launder and repair his compulsory uniform when necessary.
- Ronaldo's employer pays him a uniform allowance which is on his income statement. Ronaldo regularly washes his uniform and in winter, he also dry-cleans his jacket.
- Ronaldo must declare the uniform allowance as income in his tax return. He can also claim a deduction for cost of laundering and dry cleaning his compulsory uniform.
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 office job to your second job as a musician
- to and from an alternative workplace for the same employer on the same day – for example, travelling from your usual office to a one of your employer's other offices to attend a meeting
- from home directly to an alternative workplace – for example, travelling from home to meet a client at their business premises which is not your regular work location.
- 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: travelling between 2 jobs and keeping receipts
- During the day, Hanna works in an office performing clerical duties. After work, she travels directly from her office to her second job at a local supermarket.
- Hanna can claim a deduction for the travel between her 2 workplaces. She can't claim a deduction for the travel between her home and the workplaces.
- To help work out her car expenses, Hanna uses the myDeductions tool in the ATO app to record her trips using the digital logbook. This gives her an accurate record of the kilometres she travels in the income year. She uploads these records to her tax return when she is ready to lodge.
Example: travelling to and from an alternative workplace
- Ruby is a data analyst. Her regular workplace is an office in the CBD, however she is sometimes required to attend a monthly meeting at one of the regional offices.
- Ruby uses her own car to travel to the meetings. After the meetings she drives directly home.
- Ruby can claim a deduction for the cost of travelling from her regular workplace in the city, to the meeting at the regional office and then to her home.
Example: travelling outside of regular work hours
- Jonathon is a clerical officer. His normal work hours are 8:30 am until 5:00 pm. One day Jonathon decides to stay at work until 9:00 pm to finish a project.
- Even though Jonathon is travelling home from work outside his regular hours, he can’t claim a deduction. This travel between Jonathon's home and his regular workplace is still considered a private expense.
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 or 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 harmful substances. 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.
- a compulsory uniform – 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 her to wear at work.
- Mika is an office assistant and her employer requires her to wear shirts her employer has designed with the company logo embroidered on them. Mika buys 2 shirts from her employer. As part of her uniform, she also has to wear plain black pants and black shoes.
- Mika can claim a deduction for the cost of buying the shirts as they are:
- However, she can't claim the cost of buying the black pants or shoes. These items are conventional clothing and the expense is private in nature.
Example: conventional clothing
- Lena wears a business suit to work. It's not compulsory for a staff member to wear a business suit, but the employer encourages staff members to do so.
- Lena can't claim a deduction for the cost of buying or cleaning these items because they are private in nature, even if her employer tells her to wear them.
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
- gala or social nights
- concerts or dances
- cocktail parties
- other similar types of functions or events.
Example: entertainment costs
- Rachael attends a social breakfast organised by a professional association. These breakfasts are held every other month to encourage office professionals to meet socially with colleagues.
- Rachael can't claim a deduction for the cost of attending the breakfast even though her employer encourages staff to attend.
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.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- Office worker expenses G–O
- Office worker expenses P–S
- Office worker 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. Protective glasses include anti-glare or photochromatic glasses.
- 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: laundering a deductible compulsory uniform
- Giorgio is a financial accountant in a large consulting firm. His employer supplies collared work shirts with the company’s logo embroidered on them. Giorgio is required to wear the shirts and business pants when at work.
- Giorgio can claim the cost of laundering the shirts he is provided as they are a compulsory uniform.
- However, he can't claim the cost of buying or laundering his business pants as they are conventional in nature, even if he only wears them to work.
- Giorgio washes his work shirts 3 times per week in a combined load and worked for 46 weeks during the income year. He applies a reasonable basis to calculate his claim:
- 3 washes per week × $0.50 per load × 46 weeks in the year = $69
- As his total claim for laundry expenses is under $150 Giorgio isn't required to keep evidence of his laundry expenses. However, if asked, he will still be required to explain how he calculates the claim.
Example: conventional clothing not deductible
- Shauna is an administration officer in a manufacturing company. Her employer requires all staff to maintain a professional appearance in the workplace. Shauna buys professional attire that she only wears to work.
- Shauna can't claim a deduction for the cost of laundering these clothes as they are conventional in nature.
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.
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.
Example: deduction for overtime meal
- Office worker expenses A–F
- Office worker expenses P–S
- Office worker 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
- Alan drives his own car to work each day and parks in the secure parking centre next to the city office building where he works.
- Once a month Alan drives his car to a training facility to complete mandatory training, required for his role as a site health and safety officer. He pays for parking and isn't reimbursed by his employer.
- Alan can't claim the cost he incurs parking at his regular place of work. However, he can claim his parking at the training facility as this is incurred 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
- Sebastian uses his mobile phone for work purposes. He is on a set plan of $49 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 phone calls he made. He makes notes on his account for the first month about who he is phoning for work – for example, his manager and clients.
- Out of the 300 phone calls he has made in a 4-week period, Sebastian works out that 30 (10%) of the individual phone call expenses billed to him are for work. He applies that percentage to his monthly plan amount ($49 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:
- 30 ÷ 300 = 0.10 (that is 10%)
- Sebastian can claim 10% of the total bill of $49 for each month for work purposes, that is:
- $49 × 0.10 = $4.90
- Since Sebastian was only at work for 46 weeks of the year (10.6 months), he calculates his work-related mobile phone expense deduction as follows:
- 10.6 months × $4.90 = $51.94
Example: work and private use
- Sylvette uses her computer and personal internet account at home to access her work emails. 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.
Example: relocating due to transfer
- Remy is a policy analyst for a government department. He is currently located in Brisbane. However, his employer relocates 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 portion.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties – for example, a manager completing a human resources training for managing staff
- 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 Loans (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: self-education not deductible
- Adam is an administration officer in an advertising firm. He enrols in a Bachelor of Business (Marketing) to increase his knowledge and opportunity for promotion.
- Adam's duties as an administration officer include maintaining and updating the firm's client database, sending invoices and processing payments, ordering office supplies and arranging meetings for marketing managers.
- Although Adam is working for an advertising firm, Adam can't claim a deduction for any expenses he incurs for the course he is completing. The course does not directly relate to his current employment as an administration officer and is designed to enable Adam to get employment as a marketing manager.
Example: self-education to improve or maintain current skills or knowledge
- Whitney is employed as an assistant office manager in an architecture firm. Her duties include working with the office manager on budgets and payroll, developing workplace policies and procedures, co-ordinating and managing recruitment processes and organising workshops and meetings.
- She enrols in a Diploma of Business Administration.
- Whitney can claim a deduction for her self-education expenses. The course enables Whitney to maintain or improve the skills and knowledge she requires to carry out her current duties as an assistant office manager.
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 an office worker.
- 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, for example you add a holiday of one week to a training course that runs for one week, then you can only claim the work-related portion.
Example: training not related to current role
- Jenny is an office worker. She has been struggling to keep up with her work commitments and has become stressed. Jenny decides to take a time and stress management course.
- She can't claim a deduction as the course does not directly relate to maintaining or increasing the knowledge, capabilities or skills needed for her current role.
Example: no cost incurred for training
- Office worker expenses A–F
- Office worker expenses G–O
- Office worker 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: apportioned deduction for decline in value
- Byron is an office manager for a technology company. He regularly works from home and buys a laptop for $1,200 to use for work purposes.
- Byron also uses the laptop to stream movies and television shows as well as buy personal goods online. Based on his records of use, Byron calculates his work-related use of the laptop as 60%.
- Byron can claim a deduction for the decline in value of the laptop over its effective life using either the prime cost method or the diminishing value method (DVM). He can choose whichever method he prefers. However, once the choice is made it can't be changed in future years.
- As Byron also uses the laptop for private purposes, Byron has to reduce his deduction to account for that use.
- Byron chooses to use the DVM. If the laptop's decline in value is $600 for the first year of its effective life, Byron can claim a deduction of $360, that is, 60% of the laptop's decline in value.
Example: equipment costing less than $300
- he uses them mainly to earn his employment income
- it's not part of a set that together cost more than $300.
- Brinn works in the office at an employment agency. He purchases a pair of headphones costing $249 which he uses to answer and make work phone calls on his work mobile phone. Brinn only uses the headphones for this purpose.
- As the headphones cost less than $300, Brinn can claim a deduction for the full amount in the year he buys them, as:
- If Brinn used the headphones for private purposes 20% of the time and for work 80% of the time, he could only claim $199 as a deduction (80% x $249).
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 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 received a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: travel expenses with allowance
- Latisha is an office worker in a regional office located in Rockhampton. Once a month she is required to travel to Brisbane for meetings at head office. Her employer pays for her flights and accommodation and pays her a travel allowance to cover the cost of her meals (breakfast, lunch and dinner) while she is in Brisbane.
- If Latisha spends less than the reasonable amount on each meal, she isn't required to keep receipts. She can claim a deduction for the amount she spends on breakfast, lunch and dinner so long as she reports the allowance in her tax return.
- Latisha can't claim the cost of her flights and accommodation as she doesn't incur the cost for these expenses.
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.
Working from home expenses
- use one of the methods set out by us to calculate your deduction
- keep the records required for the method that 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 - ATO compliance approach
- Office worker expenses A–F
- Office worker expenses G–O
- Office worker expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Office 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 office workers claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Claiming a home office when you don't have a dedicated space
Fix: The fixed rate method (67c/hour) doesn't require a dedicated room, but the actual cost method does. Choose the right method.
Double-dipping on WFH and office expenses
Fix: If your employer reimburses WFH costs, you can't also claim them as a deduction.
Not claiming phone and internet work use
Fix: Even if you only use your phone partly for work calls, that portion is deductible. Track it for 4 weeks to establish a pattern.
🔍 ATO Audit Flags
WFH claims on days employer records show in-office
ATO can match your claims against employer attendance records. Be accurate.
Claiming standard commuting costs
Travel from home to your normal office is never deductible, regardless of distance.
Data sourced from the Australian Taxation Office — Office Workers Guide. Last updated: 2026-03-14.