Are you claiming everything you are allowed to at tax time?
Tools, self-education, union fees, work travel and the gear you bought for the job are all deductible if they relate to earning your income and you have the records. From 2026-27 there is also a standard deduction that needs neither.
$300
the point above which the ATO needs written evidence for your total work-related claim
What this is
A deduction is not a discount; it reduces the income you are taxed on. Three tests decide whether something qualifies: you paid for it yourself and were not reimbursed, it directly relates to earning your income, and you have a record. Above 300 dollars of total work-related claims the ATO requires written evidence, and records have to be kept for five years after you lodge.
Does it apply to you?
- Employees with work expenses their employer does not reimburse
- Anyone in a trade or profession with specific ATO occupation guidance
- Anyone who studied something directly related to their current job
How to do it
- Read the ATO's Deductions you can claim list for your occupation. There is a guide for most trades and professions.
- Three tests: you paid for it yourself and were not reimbursed, it directly relates to earning your income, and you have a record.
- Photograph receipts as you go. The ATO accepts a clear photo, and you must keep records for five years after lodging.
- Claim the work-from-home hours separately using the fixed rate.
Where people lose the money
Claiming the trip between home and work.
Ordinary commuting is not deductible. Travel between work sites during the day generally is.
Claiming a standard amount because it is under 300 dollars.
The 300 dollar line removes the receipt requirement, not the requirement that you actually incurred the expense and can show how you worked it out.
Claiming self-education for a course that gets you a new job.
It has to relate to the income you earn now. A course to move into a different field generally does not qualify.
Questions
Can I claim without receipts?
If your total work-related claim is 300 dollars or less you do not need written evidence, but you still need to show how you calculated it and to have actually spent it.
How long do I keep records?
Five years from the date you lodge the return the records relate to.
What is the new $1,000 standard deduction?
From the 2026-27 income year, eligible taxpayers get a standard deduction of up to $1,000 for work-related expenses without having spent the money or kept records. The ATO applies it automatically. It is reduced by any work-related expenses you do claim that it covers, so claiming more than $1,000 of real expenses is still worth doing.
Can I use the standard deduction this year?
No. The ATO states it is not available for Tax Time 2025-26 and first applies in the 2026-27 tax return. For the return most people are lodging now, the usual rules and the records that go with them still apply.
Who is eligible for it?
Individuals who are Australian residents for tax purposes and earn assessable labour income, which includes salary and wages. It does not apply if your only income is something like dividends or business income. The maximum is the lower of $1,000 or your total assessable labour income.
Is this tax advice?
No. It summarises what the ATO publishes. For anything beyond the straightforward, use a registered tax agent, whose fee is itself deductible.
Where these numbers come from
- ATO, Deductions you can claim · read 2026-09-22
- ATO, Records you need to keep · read 2026-09-22
- ATO, Standard deduction for work-related expenses (last updated 14 September 2026) · read 2026-09-22
Last gone over 2026-09-22. Figures change; the link above is always the current one.