there is no secure storage for the items at the workplace.
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.
If you claim work‑related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, servicing, and insurance costs.
If your vehicle has a carrying capacity of one tonne or more, such as a ute or panel van, you can’t use the cents per kilometre method or the logbook method to calculate your claim. You can claim the actual costs you incur for the work‑related use of your vehicle.
You can claim the decline in value and running costs of all‑terrain vehicles (ATV), such as a quad bike, where you’re required to cover large distances of land that is not accessible by vehicle. You can only claim the decline in value for an ATV if you paid for the vehicle yourself and you were not reimbursed by your employer.
If you’re in the agriculture industry it pays to learn what you can claim (continued)
You can claim travel expenses if you travel away from your home overnight in the course of performing your employment duties – for example, carting cattle long distances between farms. Travel expenses can include meals, accommodation, fares and incidental expenses you incur when travelling for work.
You can’t claim a deduction if the travel is paid for, or you are reimbursed by your employer or another person.
You can’t claim 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.
Clothing and laundry expenses
With a few exceptions, clothing can’t be deducted as a work‑related expense.
You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. ‘Conventional clothing’ is everyday clothing worn by people – for example, footy shorts, track pants, jeans, drill shorts or jackets.
You can claim the cost to buy, hire, repair or clean clothing if it is protective. Protective clothing has features and functions to protect you from specific risks of injury or illness at work. For example, a cattle farmer can claim gloves and steel‑capped boots.
You can’t claim a deduction if your employer pays for or reimburses you for these expenses.
Licences, permits and cards
You can’t claim your driver's licence or the initial cost of getting a special licence or certificate
in order to gain employments. For example, a heavy vehicle permit, firearm licence or forklift licence.
You can claim the additional costs to renew a special licence, condition on your licence or
certificate in order to perform your work duties. For example, if you need to have a forklift licence to get your job, you can’t claim the initial cost of getting the licence. However, you can claim the cost of renewing it during the period you are working.
You can claim the work‑related portion of other expenses if they relate to your employment, including: