Tax Deductions for Police Officers
Police officers have clear-cut deductions for uniforms, fitness, and equipment. If you're buying your own gear or maintaining your fitness for the job, you should be claiming it.
This guide covers 44 deduction categories with 338+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
💰 Real-World Example
Tom: Tom is a Senior Constable in NSW. He claimed uniform maintenance and dry cleaning ($250), gym membership required for annual fitness test ($780), duty boots ($190), and union fees ($520).
Result: ~$510 back on a $95k salary
Illustrative example only. Your situation may differ.
Deduction Categories
44
Specific Items
338
Income Types
0
Work-Related Deductions (44)
Amounts you do and don't include
- salary and wages, including 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 police officer 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, meal allowance when you travel for work
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, living and working in a remote area
- 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 station to the Academy to attend training
- to drop off documents to the Police Prosecutor's office
- to attend meetings at other stations.
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for them.
- Deductions for work expenses
- Record keeping for work expenses
Ammunition
- You can claim a deduction for the cost of additional ammunition you buy for work-related training purposes.
Example: additional ammunition deductible
- Melissa is a police officer who carries a firearm when she is on duty. Her employer provides with sufficient ammunition for use in the normal course of her duty and for any official firearm proficiency training.
- To improve her skills, Melissa attends the shooting range every 3 months for target practice. As it is not official training, Melissa's employer doesn't provide her with ammunition so she buys ammunition at the shooting range.
- Melissa can claim a deduction for the additional ammunition she buys for training to improve her firearm proficiency skills.
Bags and cases for work items
- If you use a bag or a case – for example, a briefcase, to carry items for work, you can claim a deduction to the extent that you use it work purposes.
- Work items may include laptops, legal documents, briefs and protective gear. Private and domestic items like gym gear, food or a personal phone or tablet are not work items. 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 an immediate deduction for the whole cost of the bag in the year you buy 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. You can only claim the work-related portion of the cost.
Example: bag deductible
- Michael is a police prosecutor who buys a leather satchel for $450. He uses the satchel to carry confidential material and legal documents to court. Michael doesn't use the satchel for any other purpose.
- As the satchel cost more than $300, Michael can claim a deduction for the decline in value of the satchel over its effective life.
Example: bag not deductible
- Francisco is an employee police officer. He buys a holdall bag for $250 and uses it every day to take his lunch, personal tablet and gym clothes to work.
- Francisco can't claim a deduction for the bag, as he only uses it to transport private items to and from work.
Bulletproof jackets and vests or body armour
- The police department normally supplies and replaces bulletproof jackets, vests, body armour and similar items. You can claim a deduction for the cost of additional or more sophisticated equipment you buy and use for work-related activities.
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
- have to carry an item that is illegal to carry on public transport.
- 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 one of the workplaces is not your home) – for example, you travel from your job as a police officer to a second job as a security guard
- to and from an alternative workplace for the same employer on the same day – for example, when you travel from the police station to the scene of a crime or to attend a conference at police headquarters before going to work at your normal station
- from home directly to an alternative workplace – for example, travelling from home to court to give evidence in a criminal trial or to a local school to conduct safety discussions with the students.
- 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 minivan).
Example: using own car for work-related purpose
- Jose must take a bi-annual weapons training course. To do this, he must collect his weapon from the police station, travel to the range and then return the weapon to the police station.
- A fleet car isn't available, so Jose uses his own vehicle to attend the training.
- Jose can claim a deduction for the car expenses he incurs when he drives between the police station and the training venue. Jose can't claim a deduction for his normal trips between his home and the police station (his regular workplace).
Example: travel between 2 places of employment
- Helen is a constable stationed in a suburban police station and has approved secondary employment. On Friday nights, she travels directly from the police station to her other employment (which is not her home).
- Helen can claim a deduction for the car expenses she incurs travelling between the police station and her other workplace.
Example: reimbursement for using own vehicle
- Ian attends training at the police academy. He uses his own vehicle to drive from his home to the academy and then onto the police station. His employer reimburses him on a cents per kilometre basis.
- At the end of the income year, Ian's employer reports the cents per kilometre reimbursement on his income statement as an allowance. Ian must include the allowance as income in his tax return.
- Ian can claim a deduction for car expenses he incurs when he travels from his home to the police academy and then onto the station.
- He can't claim the car expenses he incurs for the trip between the station and his home at the end of the day. This is a normal trip between his regular workplace and his home.
Example: incidental or private travel
- Raj needs to do some personal shopping. He notices there are some documents he could drop into the courthouse, which is on the way to the shops. Raj drops the documents off on his way through.
- Raj can't claim a deduction for the car expenses as the trip was for private purposes and dropping off the documents was incidental.
Example: Salary sacrifice car under a novated lease
- Amy is a Federal Police officer. She uses a salary sacrifice arrangement through her employer for a car under a novated lease. Amy drives to her office every day and also uses her car to attend meetings at locations other than the office.
- Amy can't claim any of the expenses that relate to the running of her car as it is on a salary sacrifice arrangement.
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 you wear to protect yourself from specific risks of injury or illness at work. For example, a hi-vis vest or fire-resistant 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 or closed shoes such as sneakers.
- 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 – 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
- George is a student police officer in New South Wales. He must buy and wear physical training clothing (such as, tracksuit, shorts, t-shirts) of a specific colour scheme with a distinctive police logo and design.
- These items form part of the compulsory uniform worn by student police officers. George can claim a deduction for buying and maintaining the training clothes.
Example: conventional clothing that is not protective clothing
- Cheryl is a police officer in Melbourne. Although Cheryl is provided with a heavy jacket to wear as part of her compulsory uniform, she still gets cold when she works the night shift on patrol in winter.
- Cheryl buys some thermal woollen underwear and a polar fleece jumper to wear when she is on patrol during the night shift in winter.
- As Cheryl doesn't work in an extreme cold weather environment, such as an Alpine area, the thermal underwear and jacket are not protective items. The thermals don't protect Cheryl from the risk of illness while she is working. The clothes are private conventional clothing and Cheryl can't claim a deduction for them.
Club membership fees
- You can't claim a deduction for club membership fees, except for Federal or State Police pistol clubs.
Example: pistol club membership not deductible
- Lucas is a State police officer who joins his local pistol club.
- Lucas can't claim a deduction for the cost of joining his local pistol club.
- However, if Lucas joined the Federal or State Police pistol club to improve his firearm proficiency for work purposes, he could claim a deduction for his membership fees.
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 to perform your work duties. For example, the cost you incur to get a heavy vehicle permit.
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
- Rachael attends a social breakfast organised by the Police Union. These breakfasts are held every other month to encourage police officers within the region to meet socially with colleagues.
- Rachael can't claim a deduction for the cost of attending the breakfast. That is because there is no direct connection to her work duties.
Fines and penalties
- You can't claim a deduction for any fines or penalties you get when you travel to work or when you are travelling for wok purposes. Fines may include parking and speeding fines or penalties.
Example: traffic fine
- Chris is a detective. While driving to Court to appear as a witness in a criminal matter, he runs a red light because he is running late. Chris receives 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.
Firearms, guns and related equipment
- Firearms, guns and related equipment is normally supplied by your employer. You can't claim a deduction for any equipment provided to you.
- You can claim a deduction for the decline in value of gun-related equipment, such as a speed loader, a sighting device or sling weapon grip that you purchase and use for work-related purposes.
- You can also claim a deduction for the cost of cleaning your police issued firearms, guns and related equipment and the gun-related equipment you purchase and use for work.
Example: cleaning expenses for gun and gun-related equipment
- Cassandra is a State police officer and her employer provides her with a gun. Cassandra must keep her gun in good working order. To do this, Cassandra cleans her gun regularly using specialised products she buys.
- Cassandra can't claim a deduction for her gun because she didn't buy it. Her employer supplies her with it.
- Cassandra can claim a deduction for cleaning products she buys to keep her gun in good working order.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- You can claim a deduction for the cost of first aid training courses if you are both:
- You can’t claim a deduction if your employer pays for or reimburses you for the cost of the course.
Fitness expenses
- maintain an extremely high level of fitness well above the general occupation standard
- perform ongoing strenuous physical activities as an essential and regular part of your role.
- You generally can’t claim gym and fitness expenses (such as skipping ropes, weights and other fitness equipment). This is the case even if you need to pass medical examinations and fitness tests to maintain your employment for your role. These are private expenses, except in very limited circumstances.
- You can claim a deduction where your role requires you to both:
- You can’t claim a deduction for expenses you incur to buy conventional clothing you use in the course of keeping fit even if it has to be a particular colour. This includes tracksuits, running or aerobic shoes, socks, sporting shirts or shorts.
Example: claiming physical training expenses
- Alex is a member of the Diving Squad. His duties require him to maintain an extremely high level of fitness as they involve regular strenuous activity. For example, rescues or searches in extreme water conditions for extended periods of time.
- To maintain this level of fitness, Alex does weight training 3 times a week at a city gym.
- As Alex's duties require him to maintain an extremely high level of fitness, he can claim a deduction for his gym fees.
Example: can't claim a deduction for physical training expenses
- Police officer expenses G–O
- Police officer expenses P–S
- Police officer expenses T–W
Gauntlets, holsters, hand grips, handcuffs, holders, pouches, utility belts and other equipment
- more than $300 – you claim a deduction for the cost over its effective life (decline in value)
- $300 or less (and you use it mainly for earning non-business income and it doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for its cost in the year you buy it.
- The police department normally supplies and replaces gauntlets, holsters, handgrips, handcuffs, holders, pouches, utility belts and other equipment.
- If you work in the Mounted Police Unit, other equipment might include equestrian equipment such as protective gear. For example, back protectors, knee and shin pads, boot pullers and boot trees.
- You can claim a deduction for the decline in value of additional or more sophisticated equipment you use for work-related activities.
- If the item of equipment costs:
- If you use the item for work and private purposes, you must apportion your deduction. You can only claim a deduction for your work-related use.
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 as 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, sunglasses, safety glasses or goggles.
- You only claim a deduction for the work-related use of the item.
Example: deduction for sunglasses
- Daisy is a police officer in the Marine Area Command Branch. Most of her shifts are spent in a police boat out on the water. To protect her eyes from glare and sun damage she buys a pair of sunglasses for $249.
- The sunglasses are specifically designed to block the glare off the water so she only uses the sunglasses when she is at work.
- As the sunglasses protect Daisy from the risk of illness and injury while she is working, Daisy can claim a deduction of $249 for the cost of them.
- If the glasses had cost more than $300, Daisy could claim a deduction for their decline in value.
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.
Example: no deduction for the cost of haircuts
- Billy is a police officer. Under the terms of his employment, he must keep his hair short when he is on duty.
- Billy can't claim a deduction for the cost of his haircuts as the expense is private.
Guard dogs and security systems
- buying and maintaining guard dogs
- installing or maintaining a security system at your home.
- You can't claim a deduction for expenses you incur to protect you and your family, including the cost of:
- The initial purchase is capital and the cost of protecting you and your family is also a private expense.
Informant expenses
- goods, for example cigarettes or a snack, such as a cup of tea or coffee.
- the payments are authorised or permitted under the policies and procedures issued by your employing police service
- you can prove you paid the expense
- you weren't entitled to claim a reimbursement for this expense.
- amount of the expense
- nature of the goods or services
- date the expense was incurred
- date the record was made.
Example: deduction for informant fees
- whether he made a payment or provides goods to an informant
- the date he made the payment or provides the goods to the informant
- the amount of the payment or the cost of the goods he provides
- the date he made the record.
Laundry and maintenance
- protective (for example, a bulletproof 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 (for example, your police uniform).
- $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: laundry expenses uniform
- James is a general duties police officer. His employer provides him with a compulsory uniform to wear in the course of performing his duties. James can claim a deduction for laundering his uniform.
- James launders his uniforms once a week in a single load. He worked for 48 weeks of the income year.
- James calculates his claim as follows:
- 1 × wash per week × $1 per load × 48 weeks of the year = $48.
- As his total claim for laundry expenses is under $150 ($48), James isn't required to keep written evidence of his laundry expenses. However, if asked, he will still be required to explain how he calculated his claim.
Example: conventional clothing
- Jennifer is a plain clothes police officer and isn't required to wear a uniform when performing her duties. Jennifer wears everyday conventional clothing to work that she buys herself.
- She can't claim a deduction for the cost of her plain clothes. They are conventional clothes and the cost of buying them is private.
- Jennifer also can't claim a deduction for the cost of washing, drying, ironing and repairing her conventional clothes.
Example: conventional clothing purchased where a uniform item is available
- Geoff is a traffic branch officer. His employer provides him with uniforms that he must wear in the course of performing his duties.
- Geoff decides to buy and wear to work, a general work wear brand of cargo pants that he finds more comfortable and look the same as his uniform pants.
- Geoff can't claim a deduction for the cost of buying, repairing or laundering these pants as they conventional clothing and it is his decision to not wear the uniform his employer provides.
Licences, permits and cards
- You can’t claim the cost of getting your initial licence, regulatory permit, cards or certificates to get a job. For example, firearm licence.
- You can claim a deduction for the additional costs you incur to get or renew your licence, regulatory permit, card or certificate to continue to perform your work duties.
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 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
- Marina is a police officer who works late night and early morning shifts. If she gets a call out to an incident during her shift, Marina generally buys a meal.
- Marina can't claim a deduction for the cost of meals she buys while she is on her normal shift. The expenses are private.
Music streaming services, CDs, audio books or podcasts
- You can't claim a deduction for the cost of music streaming services, CDs, audio books, podcasts or devices that you use at work. Even if they're used to keep you motivated or occupied at work, these items aren't essential to earning your income. They 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 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 worked out your claim.
Example: deduction for overtime meal
- Police officer expenses A–F
- Police officer expenses P–S
- Police officer 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
- Bruce drives his own car to work each day and parks in the secure parking centre next to the suburban police station where he works.
- Every Wednesday Bruce drives his car into police headquarters in the city for a mandatory briefing, required for the task force he is a member of. He pays for parking and his employer doesn't reimburse him.
- Bruce can't claim the cost of parking at his regular place of work. However, he is able to claim parking when he drives to the city from his station for the briefing as he incurs the cost on a work-related trip.
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.
Example: no deduction for pay television subscription
- Gregory is a police officer. He has pay television at home and often watches the crime channel.
- Gregory can't claim a deduction for his pay television subscription.
- Although Gregory may use a small portion of information from the programs he watches in the course of his work, the benefit he gains is remote. The portion of expense that relates directly to his work is incidental to the private expense.
Phone, data and internet expenses
- your employer provides you with a phone for work and pays for your usage
- your employer reimburses you for the costs you incur
- Mobile phones, mobile internet and other devices
- Home phone and internet expenses
Example: calculating phone expenses
- Sebastian is a detective and he 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 his work-related phone calls. He makes notes on his account for the first month about who he is calling for work and who is calling him for work – for example, his manager and informants.
- As Sebastian needs to keep information about his informants private, he simply marks the call as one he makes or receives from an informant.
- Out of the 300 phone calls he has made and received in a 4 week period, Sebastian works out that 30 (10%) of the individual phone calls are for work. He applies the percentage (10%) 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 calls
- 30 ÷ 300 = 10%
- Sebastian can claim 10% of the total bill of $49 for each month for work purposes, which is:
- $49 × 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 expenses deduction as follows:
- 10.6 months × $4.90 = $51.94
Police Academy
- A Police Academy is an establishment where police cadets, recruits, students and sworn police officers undertake structured training programs. For example, recruit training or firearms training.
Police officers
- expenses incurred for trips between the Police Academy and your home (travel between your home and an alternative work location)
- expenses incurred for the trip between your regular police station and the Police Academy (travel between work locations for the same employer)
- accommodation
- incidental expenses.
Cadets, Recruits and Students
- for training materials such as books and stationery
- the decline in value of items of equipment used for your training, such as computers
- travelling between your home and the Police Academy
- for accommodation and meals if you are required to travel and stay away from your home overnight to attend the Police Academy.
Police dogs
- You can claim a deduction for the costs you incur in maintaining and training police dogs.
- The cost of installing security fences at your private residence for the security of the police dogs is not deductible. The expense is capital and private in nature.
- You can't claim a deduction if your employer met these costs.
Example: no deduction for police dog expenses
- Adam is a dog handler with the police. A condition of Adam's employment is that he has suitable facilities at his home to kennel the dog.
- Adam's employer provides the kennel for the police dog and they pay the dog's vet bills. Adam receives a reimbursement for the cost of feeding the dog.
- When Adam became a dog handler, he was renting a house with a small yard which didn't have adequate fencing for a dog. As Adam had to have suitable facilities to kennel the dog, he rented a house with a yard large enough to accommodate the kennel and which had adequate fencing to keep the police dog secure.
- Adam can't claim a deduction for the cost of maintaining the police dog. He did not incur anything for the kennel or the vet bills as his employer pays them. Adam also receives reimbursement for the cost of dog food.
- The only cost that Adam incurs is the additional rent when he moves to a house with the right facilities to kennel the dog. The additional rent is a domestic expense and Adam can't claim a deduction for it.
Protective equipment and items
- you are exposed to the risk of illness or injury in the course of carrying out your employment duties
- the risk is not remote or negligible
- there would be reason to expect the use of that kind of protective item in the circumstances
- you use the item in the course of carrying out your work duties.
Example: deduction for protective equipment
- Vivek is a crime scene examiner. Vivek buys some cut and puncture proof gloves to protect his hands when he is examining a crime scene.
- Vivek can claim a deduction for the cost of the gloves as they protect him from the risk of illness or injury in the course of carrying out his work duties.
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
- Caitlyn is a highway patrol police officer in Sydney. She temporarily transfers to a position in Newcastle for 2 years.
- Caitlyn can't claim a deduction for her relocation costs. She also can't claim a deduction for her rent or other living expenses during the period she is in Newcastle.
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.
- travel between your home and the place of education and then back home
- travel between work and the place of education and then back to work
- the first leg of the trip when you travel from home to the place of education and then on to work
- when you travel from work to a place of education and then home.
- 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: education not related to current employment
- John is considering leaving the police force and would like to go into business for himself. He's doing a part-time course in Business Administration.
- As the course doesn't maintain or improve the skills John requires to carry out his current employment duties, he can't claim a deduction.
Example: education related to current employment
- maintains or improves the specific skills and knowledge she requires for her current employment activities
- would enhance her promotion prospects and is likely to result in an increase in her income from her current employment activities.
- Jane is a detective for the Police Department. She is enrolled in a Bachelor of Criminology majoring in forensics.
- As a detective, Jane's duties include analysing crime scenes, interviewing suspects, understanding the criminal justice system and using appropriate technology.
- Jane can claim a deduction for her self-education expenses because the study:
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 police officer.
- 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: training course with personal travel component
- Emily is a police inspector. While travelling in the USA with her family on a 3 week holiday, she notices a one day seminar in Boston that she is interested in attending. The seminar would enable her to maintain or improve the skills and knowledge specific to her current income-producing activities. Emily pays for and attends the seminar and her employer doesn't reimburse her.
- Emily can claim a deduction for the seminar fees.
- Emily can't claim a deduction for her or her family's flights, accommodation, meals and incidentals. The expenses are private as the purpose of her travel is family holiday.
Example: work-related training course
- Ethan, a member of the Tactical Response Group, attends a 5 day training course in Germany dealing with the use of special weapons and tactical responses for use in emergency or rescue operations.
- Ethan arrives the night before the course commences and travels home the day after it finishes.
- As the course relates to his current duties as a police officer and his sole purpose for the travel to Germany is to attend the course, Ethan can claim a deduction for costs he incurs.
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: deduction for sunscreen
- Police officer expenses A–F
- Police officer expenses G–O
- Police officer expenses T–W
Transport expenses
- You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi or public transport 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 tools
- Benjamin works as a traffic branch officer. He buys a Leatherman and screwdriver to use in the course of performing his duties. His employer doesn't provide or reimburse Benjamin for these expenses. Benjamin also uses these tools on the weekend for odd jobs around the house and when he goes camping.
- Benjamin calculates that the work-related use of these tools is approximately 70% and the cost of each tool was less than $300. Benjamin can claim 70% of the purchase price of each tool as a deduction.
- If Benjamin had bought a tool that cost him more than $300 he couldn't claim the full value as a deduction. He can only claim a deduction for its decline in value over the effective life of the asset. Benjamin would also have to reduce his decline in value deduction for any private use of the items.
Example: tools for private use
- Jesse is a police officer in the aviation branch. Jesse buys a computer which he uses to check his roster each week. He thinks he may also need the computer to do some study for his role. However, due to a change in his circumstances, he never ends up doing any work-related study. Jesse and other members of his family use the computer for private purposes
- Jesse can't claim a deduction for the decline in value of the computer. The computer is used for private purposes, checking his roster is incidental.
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 worked 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: travel expense with allowance
- actually incurs the meal expenses
- reports the allowance in her tax return.
- Rebecca is an Australian Federal Police officer and regularly travels away from home overnight for work purposes. Once a month she travels to Canberra for 3 days.
- When she travels overnight for work 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 Canberra.
- If Rebecca spends less than the reasonable amount on each meal she isn't required to keep receipts. She can claim a deduction up to the Commissioner’s reasonable amount for breakfast, lunch and dinner so long as she:
- Rebecca can't claim the cost of her flights and accommodation as she didn't incur these expenses.
Example: private accommodation
- Jennifer works as a police officer at a station which is a 90 minute drive from her home. To reduce her commute, she sometimes stays at a hotel near the station.
- Jennifer can't claim a deduction for her accommodation as it isn't a requirement of her employment duties that she stays away from home overnight.
- 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 conventional or ordinary watches or timepieces, even if you require one as part of your job. This is a private expense.
- Similar to ordinary watches, a smart watch (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. In order 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.
- If the watch cost more than $300 , you can claim a deduction for its decline in value over the effective life.
- You can claim a deduction for the cost of watches which have special characteristics which are used for work-related purposes – for example, a scuba diving watch used by Diving Squad police officers.
- You can also claim a deduction for the cost of repairs, batteries and watchbands for these special watches. If you wear the watch when you are not working as well as when you are, you only claim a deduction for the amount you use the item at work.
Example: Specialty watch apportioned for private use
- Bianca works on the police Diving Squad. She buys a diving watch that she uses every day for work. She also uses the watch when she goes diving recreationally.
- As the watch cost more than $300, she can claim the decline in value of the watch as a deduction. However, Bianca would need to apportion the decline in value amount between her work and private use and claim only the portion that relates to her work.
Example: smart watch not deductible
- Dianna is a police officer who primarily works on bicycle patrol. As part of her role, she needs to keep GPS records of where she travels. The department has provided her with a GPS for this purpose.
- Dianna buys a smart watch so it is easier for her to keep personal GPS records and to check messages sent to her phone while she is on patrol. She receives both private and work-related messages through the smart watch.
- Dianna can't claim a deduction for the smart watch because her employer provides her with the necessary tools to fulfil her work functions. The ability to check messages on her phone with her watch is not a part of her employment duties and the cost of the watch is not a deductible.
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 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: claiming working from home expenses
- 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
- Police officer expenses A–F
- Police officer expenses G–O
- Police officer expenses P–S
✅ Deduction Checklist for Police Officers
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 police officers claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Not claiming fitness expenses required for the role
Fix: If physical fitness is a documented requirement of your role, gym memberships and fitness gear may be deductible.
Forgetting to claim body armour and duty belt accessories
Fix: Any protective equipment you purchase yourself is deductible.
Missing meal claims during extended operations
Fix: Overtime meal allowances and meals during operations away from your station may be deductible.
🔍 ATO Audit Flags
Large gym/fitness claims without employer requirement
The ATO requires evidence that physical fitness is a documented condition of your employment, not just a personal choice.
Claiming entire uniform cost when provided by employer
Most police uniforms are provided. You can only claim what you purchase yourself (e.g., extra boots, socks).
Data sourced from the Australian Taxation Office — Police Officers Guide. Last updated: 2026-03-14.