D1 Car-related expenses (work-related daily travel expenses)
- Do you travel between two work sites? ☐ ☐
Number of kilometres: __________________
- Do you travel for work? ☐ ☐
Number of kilometres: __________________
- Do you travel between home and work carrying bulky equipment or bulky items for sale? ☐ ☐
Number of kilometres: __________________
You can only claim this if you don’t have locked storage at work.
All log books from before 1 July 2012 will need to be updated for the current tax year.
All cents per kilometre method claims are at a rate of 66 cents per kilometre.
You cannot claim:
- a trip consisting of home-work-home
- travel between work and home more than once a day
- trips if you are on call, and
- trips outside normal business hours.
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- Do you wear clothing to protect yourself from the risk of illness or injury posed from your
working environment? ☐ ☐
Cost of safety-coloured clothing: ____________
Cost of steel-capped boots: ____________
- Are you required to wear a distinctive uniform by your employer? ☐ ☐
If “Yes”, is this policy strictly enforced? ☐ ☐
If “Yes”, list type and cost of clothing:
______________________________
If “No”, has your employer registered the design with AusIndustry? ☐ ☐
If “Yes”, list type and cost of clothing:
______________________________
- Have you incurred laundry and dry-cleaning expenses for any of the above items? ☐ ☐
If “Yes”, list the cost: __________________
Tip
You can have clothing expenses from prior years, and laundry expenses for such clothing this year.
You cannot claim:
- purchasing and cleaning of:
– plain uniforms or conventional clothing
– sports clothing
– clothing worn for medical reasons
– everyday footwear (ie dress or casual shoes)
- items that were purchased or reimbursed by your employer, and
- a deduction just because you received a clothing, uniform and laundry allowance.
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- Did you pay union or professional association fees? ☐ ☐
If “Yes”, list the cost: __________________
- Did you pay fees for professional seminars, courses, conferences or workshops? ☐ ☐
If “Yes”, list the cost: __________________
- Did you pay for reference books, technical journals or trade magazines? ☐ ☐
If “Yes”, list the cost: __________________
- Did you pay for safety items such as hard hats, safety glasses or sunscreen? ☐ ☐
If “Yes”, list the cost: __________________
- Did you use your personal telephone and/or internet service for work? ☐ ☐
If “Yes”, what is the work-related percentage: ____________% and cost
__________________
Do you have itemised phone bills? ☐ ☐
If “Yes”, number of months: __________________
Do you have a four-week diary of calls made? ☐ ☐
- Do you work from home and incur electricity costs? ☐ ☐
If “Yes”, list number of hours per week you work from home:
__________________
Do you have a four-week diary of the hours worked? ☐ ☐
A notional claim for electricity when working at home is $0.45 per hour.
- Did you receive an “overtime meal allowance” as part of your award or industrial agreement? ☐ ☐
If “Yes”, did you actually work overtime on those occasions? ☐ ☐
If “Yes”, was the amount you received equal to or less than the Commissioner’s
reasonable amount ($29.40 in the current year)? ☐ ☐
If “Yes”, did you spend it on overtime meals? ☐ ☐
If “Yes”, list the cost or number of days: __________________
If you answered no to any of the above, you cannot claim a tax deduction for
overtime meals.
- Did you pay for tools and equipment (under $300 each)? ☐ ☐
If “Yes”, list the cost: __________________
Tools and equipment note
No immediate deduction is available for tools and equipment costing $300 or more. For
items purchased between $300 and $1,000, they may be placed in a low value pool
in Item D6 and depreciated so long as individual remains employed in the industry.
Purchases over $1,000 to be depreciated of their effective life until its written down value
is less than $1,000. Then it may enter the low value pool.
NB: All items only depreciable on work-related portion.
Tip
You cannot claim:
- child care expenses
- driver’s licence fees
- fitness costs
- meals during a normal working day
- newspapers or online subscriptions
- removal/relocation costs, even if you are transferred by your employer, and
- rent or mortgage interest.
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