Australia work-related deductions and records
This explanation covers work-related deductions and records in Australia, using the published government rules and their stated scope.
On this page
- The three conditions
- A work-related deduction requires spending the money personally without reimbursement, a direct connection to earning income and a record to prove the expense, usually a receipt.ATO claiming deductions
- Work and private use
- For an expense incurred for work and private purposes, only the work-related use can be claimed.ATO claiming deductions
The three conditions
A work-related deduction requires spending the money personally without reimbursement, a direct connection to earning income and a record to prove the expense, usually a receipt. ATO claiming deductions (opens in a new tab).
An expense paid for or reimbursed by an employer cannot be claimed as a deduction. ATO claiming deductions (opens in a new tab).
Work and private use
For an expense incurred for work and private purposes, only the work-related use can be claimed. ATO claiming deductions (opens in a new tab).
An employer asking an employee to buy something does not automatically make the expense deductible. ATO claiming deductions (opens in a new tab).
Written evidence
Written evidence such as a receipt or invoice shows the cost, supplier, nature of the expense, purchase or payment date and date the evidence was prepared. ATO records (opens in a new tab).
A bank or credit card statement alone is not written evidence because it is not from the supplier and generally lacks the required information. ATO records (opens in a new tab).
Retention and format
Written evidence must generally be kept for 5 years from lodging the tax return; different periods apply in limited circumstances. ATO records (opens in a new tab).
Paper and electronic records, including photographs, are accepted if copies are true and clear copies of the original. ATO records (opens in a new tab).
The income year matters
The A$1,000 standard tax deduction for work-related expenses applies from the 2026–27 income year and does not apply to Tax Time 2025–26. ATO claiming deductions (opens in a new tab).
This general explanation provides no personal eligibility decision, payment estimate, tax calculation or recommendation. No matching calculator or numerical worked example is provided.