Checklist: 2016/17 year end — allowable deductions for individuals

Use this checklist to determine your eligibility for the most common work-related tax deductions for individuals.

Year ending:

Job details
Client name: Prepared by:
Year ending: Date:



2016/17 year end — allowable deductions for individuals                                                                         Yes      No     Ref
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.
D3 Clothing expenses
  • 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: __________________
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.
D4 Self-education expenses
  • Did you undertake a course of study designed to lead to an increase in income from your

current employment?                                                                                                                               ☐        ☐
If “Yes”, list the details:
Type of course of study: ____________________________________
Educational facility: ____________________________________
Cost of course fees: ____________________________________
Cost of textbooks: ____________________________________
Cost of stationery: ____________________________________
Cost of equipment/computers: ____________________________________ Cost of
subscriptions: ____________________________________
Cost of travel from work: ____________________________________
Tip: You cannot claim a self-education course for the purposes of finding new employment or starting a
new income-earning activity.

D5 Other out-of-pocket, work-related expenses
  • 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.
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.
D9 Gifts or donations
Did you make any gifts or donations of $2 or more to a deductible gift recipient?                                                    ☐        ☐
If “Yes”, list below:
Your receipt from the approved organisation will show whether your donation is tax-deductible.
You cannot claim time spent volunteering for an organisation.



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