Reportable employer superannuation contributions
In most situations, you can claim deductions for work-related expenses as long as your claim meets the following conditions:
- you incurred the expense in doing your job
- the expense is not private (for example, travel to and from work, and most meals)
- you can show you incurred the expense by producing receipts or other written evidence unless an exception applies.
However, there are some instances where you have to meet other conditions, some of which are mentioned below.
If you are claiming a deduction for an expense that you incurred partly for work and partly for private purposes (such as mobile phone costs), you can only claim that portion of the expense that relates to your work use.
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Daily travel expenses
You can claim a deduction for the cost of transporting bulky tools and equipment between home and work if:
- you need to use them at work
- there is no secure
area for storing them at your workplace.
You can claim a deduction for the cost of travelling between workplaces on the same day. This includes travelling between:
- different workplaces for the same employer, or
- separate places of employment.
You can claim the cost of trips between home and work if you have shifting places of employment ; that is, you regularly work at many places each day before returning home.
Nadeem is a sales representative who travels from his normal workplace to his employer's head office to attend a meeting. After the meeting he travels directly back to his normal workplace and then home. Nadeem can claim the cost of each journey between his workplace and head office as a deduction as the trips are for work purposes.
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Patricia is a sales representative who looks after a large number of clients. Patricia has a regular weekly pattern of travelling directly from home to many clients before going into the office to finalise her paperwork. Patricia can claim a deduction for travel as she has shifting places of employment.