How to claim deductions

How tax deductions work

Tax deductions reduce your taxable income. Your taxable income is calculated by subtracting allowable deductions from your assessable income.

Work-related expenses

To claim a work-related expense deduction:

• You must have paid for it yourself

• It must directly relate to earning your income

• You must have a record (usually a receipt)

Claim these in the work-related expenses sections of your tax return. Only claim the work-related portion for mixed-use expenses.

Other claimable expenses

Some non-work-related expenses are deductible, including:

• Gifts and donations

• Investment-related expenses

• Personal super contributions

• Income protection insurance

• Tax affairs management costs

Claim these in specific categories or as "Other deductions" in your tax return.

Recording expenses

Keep records of all claimed expenses. Use the myDeductions tool in the ATO app to track work-related and general expenses. You can upload or share these records with a registered tax agent at tax time.

Occupation-specific deductions

Check our occupation and industry guides for specific deduction information.

Information in other languages

Expense summaries may be available in your language on the ATO website under "Individuals" in the other languages section.