Tax Deductions for Teachers and Education Professionals
Teachers are among the biggest claimers in Australia — and for good reason. Between classroom supplies, working from home on lesson plans, and professional development, the deductions add up fast.
This guide covers 38 deduction categories with 292+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
💰 Real-World Example
James: James is a high school science teacher. He claimed classroom supplies he bought himself ($350), a laptop for lesson planning ($900 depreciated over 3 years), union fees ($420), and working from home 8 hours/week ($280).
Result: ~$580 back on a $85k salary
Illustrative example only. Your situation may differ.
Deduction Categories
38
Specific Items
292
Income Types
0
Work-Related Deductions (38)
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 teacher or education professional in your tax return, which 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, car and vehicle expenses
- 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
- 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
- Living and working in a remote area
- 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
- Mark is a secondary school teacher. Mark is the head of the Science department. He receives an annual allowance from his employer for having the added responsibility of being in charge of the department. 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. The allowance is to compensate Mark for a special aspect of his work. It is not to cover any expenses he might incur.
- Bronwyn is a TAFE teacher. During the income year, Bronwyn uses her own vehicle to travel from the TAFE she teaches at to an external venue where she takes students through practical aspects of the courses she teaches.
- Bronwyn's employer pays her 90c per kilometre when she uses her car for work purposes. At the end of the year, her income statement shows she received an allowance of $586.80 for using her car for work (652 kms × $0.90 = $586.80). Bronwyn must include the car allowance as income in her tax return.
- Bronwyn can claim a deduction for the cost of using her car for work purposes. She can't claim the amount of the allowance received. Rather she must calculate the amount of the deduction based on the records she keeps whenever she uses her own car for work purposes.
- In the past year Bronwyn has kept a record of the work trips she did using her own car, but she doesn't keep a logbook. Her records show she used her car to travel 652 kms for work purposes.
- As Bronwyn has not kept a logbook, she uses the cents per kilometre method to claim a deduction. The cents per kilometre method rate for the 2023–24 income year is 85c per kilometre.
- Bronwyn claims a deduction of $554.20. Bronwyn calculates her deduction as 652 kms × $0.85 = $554.20.
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
Bags and cases for work items
- You can claim a deduction for bag or a case if you use it to carry items for work. Work items include laptops, tools, client briefs and protective gear but don't include private and domestic items like gym gear, food or a personal phone or tablet. 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 a 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: bag for work laptop and personal items
- Fran is a secondary school teacher. Her employer has issued her with a laptop which is used by Fran to prepare lesson plans and to review her students' homework.
- Fran buys a laptop bag for $55 and a large handbag for $400 to carry her lunch, mobile phone, wallet and other personal items she might need during the day. Occasionally she puts some documents she needs to take home to review in her handbag.
- Fran can claim a deduction of $55 for the laptop bag. The laptop bag is designed to carry a work item (laptop) that Fran needs to transport to work each day.
- Fran can't claim a deduction for the decline in value deduction of her handbag. Although she occasionally takes work documents home in her handbag, it's not designed for the purpose of carrying documents and her work-related use is incidental to her personal use of her handbag.
Books, journals and professional library
- it cost $300 or less
- you use the publication mainly for work-related purposes, that is more than half of the time for work purposes
- the publication isn't part of a set you start to hold in that income year where the total set costs more than $300
- the item isn't one of a number of identical or substantially identical items that together cost more than $300.
- each individual item cost more than $300
- the item is part of a set or a number of items that are identical or substantially identical which cost more than $300.
Example: claiming decline in value of an item that cost more than $300
- Marie is an accounting lecturer. She buys an accounting book costing $350 to add to her professional library.
- Marie can’t claim a deduction for the full cost of the book. This is because the total cost to be added to her professional library is more than $300. Instead, she must claim the decline in value of the book over the effective life of her professional library.
Example: claiming decline in value of a set
- each book forms part of a set, that she buys in the income year
- the total cost of the set was more than $300.
- Paula is a university lecturer. During the income year she buys a series of 6 English literature books. Each book cost $65.
- The books are designed so students move on to the next book only when they have successfully completed the previous one. The books are marketed as a set and are designed to be used together.
- Paula can't claim an outright deduction for the full purchase price of any of these books because:
- Instead, she must claim the decline in value on the books over the effective life of her professional library.
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 the school to a separate job as a waiter
- to and from an alternative workplace for the same employer on the same day – for example, if you drive some students to another school to compete in a debating competition
- from home directly to an alternative workplace – for example, travelling from home to the local swimming pool for the school swimming carnival
- to and from a sporting venue when transporting 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 minibus).
Example: using your car to transport students
- As part of his coaching duties, Jeremy collects several students and transports them from their homes to the sporting field on a Saturday. After the match, he returns the players to their homes and continues his journey home.
- Jeremy can claim a deduction because he's transporting students to the sporting venue.
Example: transporting equipment
- Belinda is a drama teacher at a high school and each year she works with the students on the annual production as part of her job. During terms 2 and 3, the school starts rehearsals for the production. On one day each week during these terms, Belinda carries bulky props and costumes, that she has been working on at home, to school for the rehearsals. There is no secure storage for the items at school.
- Belinda can claim a deduction for the cost of travelling between her home and the school on the one day she carries the bulky items.
- Belinda can't claim a deduction for the cost of travelling between her home and the school on the other 4 days in terms 2 and 3 or for any days during terms 1 and 4. This is because this travel is normal home to work travel and is private in nature.
Example: choosing to transport bulky equipment
- Ramona takes her students' books home to mark rather than sitting in her office to mark them after school. Ramona can carry the books in a large carry bag.
- Ramona can’t claim the costs of travelling between her home and the school each day. The books are not bulky and Ramona chooses to take them home every day. The travel is private travel between her regular place of employment and her home.
Example: travelling between 2 jobs
- April travels directly from the school where she's a teacher to the TAFE college where she gives night lectures. She can claim a deduction for the travel expenses she incurs because she travels directly from one workplace to the other.
- April uses the myDeductions tool in the ATO app to record her trips in the digital logbook so that she has an accurate record of the kilometres she travels in the income year. She uploads the information from myDeductions to her tax return when she is ready to lodge.
Example: travelling from work to an alternative workplace that isn't a regular workplace then home
- the school and the regional administrative centre
- the regional administrative centre to his home
- Wayne travels from his normal school to a regional administrative centre for a meeting. After the meeting, he travels directly home.
- Wayne can claim a deduction for the expenses because he has travelled to an alternative workplace and then home. He incurs expenses for his travel from:
- Wayne can't claim a deduction for the expenses he incurs for his travel from his home to school (his regular workplace). The cost of this travel is private.
Example: travelling from home to an alternative workplace that isn't a regular workplace then to work
- Zareb travels from home to a marking centre to mark exams. He then travels to his normal school.
- Zareb can claim a deduction for the expenses he incurs to travel from home to the marking centre and then to his normal school because the marking centre is an alternative workplace.
- Zareb can't claim a deduction for the expenses he incurs to travel directly from his normal place of employment (the school) to his home. The cost of this travel is private.
Example: travel between home and work more than once a day
- Amanda finishes work and returns home at the end of the school day. At 6:00 pm, she returns to school to hold parent-teacher meetings until 9:00 pm.
- Amanda can't claim a deduction for her after-hours travel from her home to the school. It is a private expense.
Example: on call or relief teaching
- Michael is a stand-by relief teacher who works at various schools. He is usually informed of which schools he'll be working at on short notice. The schools are located varying distances from his home. Each day, Michael travels to a single school and returns home each night.
- Michael can't claim a deduction for travel between his home and the school he is relieving at. Even though Michael is on call, the expenses of travelling to the school are not expenses he incurs in the course of carrying out his duties. These expenses are also private.
Example: working outside normal business hours
- Kyoko goes to work the week before the school term starts to prepare for her year 12 geography class.
- Although Kyoko has travelled to work during her holidays, she can't claim a deduction for the travel expense she incurs. The expenses are not expenses she incurs in the course of carrying out her duties and are private.
Example: salary sacrifice car under a novated lease
- Amy is a university lecturer. Amy uses a salary sacrifice arrangement to get the use of a car under a novated lease. She uses the car to drive to the university every day as well as for some work-related travel – for example, when she needs to go another campus during her working day.
- Even though Amy sometimes uses the car for work purposes, she can't claim any of the expenses that relate to running 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 that has protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, hats, sunglasses steel capped boots or aprons that protect conventional clothing. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, drill shirts, shorts, trousers, socks, closed shoes.
- occupation-specific – clothing that distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions.
- 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: buying clothing to keep warm at work
- To keep warm whilst supervising students in the playground, Tam buys a hoodie from a retail outlet in the school colours.
- Tam can’t claim a deduction for the hoodie (regardless of the colour) as the need to keep warm is a personal requirement.
Example: protective footwear
- Dan is a design and technology teacher at a secondary school. He teaches practical skills in a range of areas such as wood, metal, and electronics. As his classroom is set out like a workshop with heavy and dangerous tools, he wears enclosed steel-capped boots.
- Dan is responsible for buying the footwear and incurs the initial cost. However, he is eligible for and submits a request to be reimbursed for the cost he has incurred through the Department for Education.
- Dan can't claim a deduction for the cost of his protective footwear as he is reimbursed by his employer.
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 obtain a special licence or condition on your licence in order to perform your duties.
Example: drivers licence and heavy vehicle permit required for duties
- Tina, an employee teacher, requires a drivers licence and a heavy vehicle permit to drive the school bus for excursions.
- Tina can claim a deduction for cost of the heavy vehicle permit because it is directly related to her employment duties.
- Tina can't claim a deduction for the cost of getting or renewing her drivers licence.
Excursions, school trips and camps
- You can claim a deduction for costs incurred when taking students on excursions, camps, educational and sporting trips if these trips have an educational benefit related to the curriculum or extracurricular activities of the school.
- For example, a science teacher, accompanying students on a camp to study the ecology of the rainforest.
Example: cost of school trip deductible
- Benito is a teacher in Brisbane. Benito also coaches the school soccer team. He accompanies the soccer team to Rockhampton for the Queensland interschool competition. The soccer team is representing the school and Benito is attending as the coach.
- Benito and the soccer team fly to Rockhampton and stay in camp like accommodation. Breakfast and dinner are provided as part of the cost of the camp accommodation but Benito and the students have to buy their own lunch.
- Benito can claim a deduction for the cost of flying to Rockhampton, the camp accommodation and the cost of his lunch each day.
Example: overseas tour not deductible
- Beverley is a high school history teacher. Beverley and her partner decide to take a tour of western Europe which visits some historical sites that Beverley covers in her classes.
- Beverley can't claim a deduction for the cost of her trip to Europe. Although the tour visits some historical sites that Beverley teaches about, the work-related purpose of the trip is incidental to the private purpose of taking a holiday.
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.
- 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
- You can’t claim gym and fitness expenses (such as skipping ropes, weights and other fitness equipment) 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 for gym and fitness expenses if you require an extremely high level of fitness. This will be the case where strenuous physical activity is an essential and regular element of your work.
- You can’t in any circumstances claim a deduction for expenses you incur to buy conventional clothing you use in the course of keeping fit. This includes tracksuits, running or aerobic shoes, socks, sporting shirts or shorts.
Example: gym fees to keep fit
- Teacher and education professional expenses G–O
- Teacher and education professional expenses P–S
- Teacher and education 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 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 can only claim a deduction for the work-related use of the item.
Example: sunglasses worn while teaching
- Dirk teaches maritime courses at TAFE. He spends around half of his time teaching outdoors.
- Dirk buys a pair of good quality sunglasses with polarised lenses for $290 to protect his eyes from sun damage. He only wears the sunglasses when he is teaching outdoors.
- Dirk can claim a deduction of $290 for his sunglasses.
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 hire for private purposes, you can only claim a deduction for your work-related use.
Laundry and maintenance
- protective (for example, an apron)
- 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.
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.
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 all your expenses.
- you spent the money
- how you calculated your claim.
- Teacher and education professional expenses A–F
- Teacher and education professional expenses P–S
- Teacher and education professional 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. These are a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking for work-related travel
- Regina is a TAFE lecturer. The course Regina teaches involves some outdoor activities at a location separate to the TAFE. When Regina travels from the TAFE to one of the outdoor activity locations, she has to pay for parking.
- Regina's can claim a deduction for the parking expenses she incurs because the travel between Regina's regular workplace (the TAFE) and the outdoor activity location (alternative work place) is work-related travel.
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
- Rita uses her mobile phone for work purposes. She is on a set mobile phone plan of $49 a month.
- Rita receives an itemised account from her phone provider each month by email, which includes details of the individual phone calls she has made.
- At least once a year, Rita prints out her account and highlights the work-related phone calls she has made. She makes notes on her account for the first month about who she is phoning for work – her employer, parents, and so on.
- Out of the 300 phone calls she has made in a 4-week period, she works out that 45 (15%) of the individual phone call expenses are for work. She applies that to her monthly plan amount ($49 a month).
- She works out her phone calls for work purposes as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 45 ÷ 300 = 0.15 (that is 15%)
- Rita can claim 15% of the total bill of $49 for each month for work purposes, that is:
- $49 × 0.15 = $7.35
- Since Rita was only at work for 38 weeks (8.8 months) of the year, she calculates her work-related mobile phone expense deduction as follows:
- 8.8 months × $7.35 = $64.68
Example: computer used for private and personal use
- Hannah uses her computer and personal internet account at home to access her work emails and to grade her year 12 students' English assignments. Hannah uses her computer and the internet for work and private purposes.
- Hannah's internet use diary showed 10% of her internet time was for work-related activities and 90% was for private use. As her internet service provider charge for the year was $1,200 she can claim:
- $1,200 × 0.10 = $120 as work-related internet use
- If anyone else was accessing the internet connection, Hannah needs to reduce her claim to account for their use.
Protective items
- to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties – for example, working in close proximity to students while working
- in direct connection to earning your employment income.
- supplies the protective items
- pays for the protective items
- reimburses you for the costs you incur to buy protective items.
Example: protective item required for specific role
- Chee is a chemistry teacher. To avoid the risk of getting harmful chemicals in his eyes and on his skin, Chee buys some to safety glasses and gloves to wear when he is helping students conduct experiments.
- Chee can claim a deduction for the cost of the safety glasses and gloves.
Registration renewal fees
- You can claim a deduction for the cost of renewing your teaching registration, if you need it in order to perform your work duties.
- You can't claim the initial cost of applying for your teaching registration. You incur this expense to enable you to start employment, not while earning your income.
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
- Carol is a primary school teacher in Brisbane. She transfers to a position at a Sunshine Coast primary school for 2 years.
- Carol can't claim a deduction for her 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) (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: self-education for a new job
- Louis is a maths teacher at a secondary school. He is undertaking a Bachelor of business and commerce hoping to obtain employment as an accountant.
- Louis can't claim a deduction for the cost of the degree because while the studies will improve his knowledge in a general way in his current employment, the primary purpose is to gain new employment as an accountant.
Example: education expenses you can't claim
- Brianna, a university lecturer, was having difficulty coping with work due to stress. She attends a 4-week course in stress management. She attended the course after hours and paid for it herself.
- Brianna can't claim a deduction for the cost of the course because it wasn't designed to maintain or increase the skill or specific knowledge required in her current position.
Seminars, conferences and training courses
- You can claim for the cost of seminars, conferences and training courses that relate to your work as a teacher or education 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, then you can only claim the work-related portion.
Example: attending a work-related training course and having a holiday
- his flights to Cairns
- his accommodation and meals while in Cairns
- the cost of the course.
Social functions
- You can't claim the cost of attending staff dinners or other social functions.
Example: school formal ticket not deductible
- Raymond is a high school teacher. He must attend the school formal as part of his duties. Raymond spends $95 on the ticket which covers the cost of a 3-course meal and a drink.
- Raymond can't claim a deduction for the cost of the formal ticket ($95). The cost of entertainment by way of food and drink is not deductible.
Stationery
- You can claim a deduction for the cost of logbooks, diaries, cardboard and pens that you use for work. For example, to record the behaviour of students or making learning materials to display in your classroom.
- You can't claim a deduction if your employer provides or reimburses you for these expenses.
Student expenses
- You can't claim a deduction for the cost of items you supply to students for their own needs, gifts purchased for students or meeting students’ personal expenses. For example, paying for a student's lunch.
Example: gifts for students
- Wanda is a primary school teacher. At the end of each school year, Wanda likes to purchase each of her students a small Christmas gift.
- Wanda can't claim a deduction for the cost of the gifts. The expense is private.
Sunglasses, sunhats and sunscreens
- must work in the sun for extended periods
- use these items to protect you 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:
- For example, if you're the school sporting coach for track and field events, in addition to your teaching duties.
- 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 available for sunscreen
- Teacher and education professional expenses A–F
- Teacher and education professional expenses G–O
- Teacher and education 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 school to a local pool for the school swimming carnival.
- 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.
Teaching aids
- stickers, paints, stationery, posters, maps etc
- items used in cooking or sewing classes or science experiments
- prizes purchased to reward achievement and encourage students
- entrance fees for school excursions
- whistles and stopwatches (this doesn't include conventional watches with a stopwatch function) used by physical education teachers
- calculators.
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
- Maria is a university lecturer. She uses her laptop to access her University email account, for developing lesson plans and for reviewing students' work and assignments.
- Maria only uses the laptop for work purposes. Maria has another computer which she and her family use for private purposes.
- Maria can claim a deduction for the decline in value of the laptop over its effective life as she uses it to carry out her employment duties.
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 of Taxation'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: more and less than the reasonable amount
- $25 for breakfast
- $20 for lunch
- $40 for dinner.
- $45 on incidentals.
Example: less than the reasonable amount
- $29 for breakfast
- $35 for lunch
- $55 for dinner.
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. You can use your income statement or payment summary as evidence of the amount you pay if it's shown on there.
Vaccinations
- You can't claim a deduction for the cost of vaccinations such as the flu shot, even if you're employer requires you to have them for work. The expense relates to your personal health and is a private expense.
Working from home expenses
- use one of the methods set out by us to calculate your deduction
- keep the records required for the method you choose.
- coffee, tea, milk and other general household items consumed while working from home which your employer may provide you at work
- costs that relate to your children's education, for example, iPads, desks, subscriptions for online learning
- expenses your employer pays for or reimburses you for, including setting up your home office
- the decline in value of items provided to you by your employer – for example, a laptop or a phone.
Example: lesson preparation and marking assessments at home
- Moira is a primary school teacher. Once per week, Moira works at home after school hours preparing lesson plans for the following week. She also sets exams and marks assessments when necessary. Moira has a room in her home set aside as a study which also contains a desk and chair. Moira uses her employer provided laptop when she is working at home.
- Moira can claim the cost of lighting, heating and cooling the study while she is working in the room. Moira can also claim the decline in value of the desk and chair she uses while working.
- Moira must keep records of her electricity expenses, the purchase of her desk and chair along with records setting how she works out her deduction.
Example: room used by others used for work
- 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
- Teacher and education professional expenses A–F
- Teacher and education professional expenses G–O
- Teacher and education professional expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Teachers and Education 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 teachers and education professionals claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Claiming entire cost of a laptop used partly for personal use
Fix: Apportion based on work use percentage. A $1,200 laptop used 60% for work = $720 deductible (depreciated over effective life).
Not keeping receipts for classroom supplies under $300
Fix: Even under $300, you need to have actually spent the money. The ATO can ask for bank statements.
Missing union fees and professional association memberships
Fix: Union fees (AEU, IEU) and teacher registration fees are fully deductible.
🔍 ATO Audit Flags
Disproportionate WFH claims vs teaching hours
If you're a classroom teacher claiming 20+ hours/week WFH, the ATO will question it. Be realistic.
Large 'other expenses' without specifics
ATO auditors flag teachers with $1,000+ in vague expenses. Itemise everything.
Data sourced from the Australian Taxation Office — Teachers and Education Professionals Guide. Last updated: 2026-03-14.