Income and allowances to declare and the expenses you can claim a deduction for in your occupation or industry.

Using our guides

Our occupation and industry guides help you to complete your tax return, use these guides to:

• work out what income and allowances to declare
• check if you can or can’t claim work-related expenses as a deduction
• find out what records you need to keep.

To claim a deduction for work-related expenses, you must meet the 3 golden rules:

1. You must have spent the money and you weren’t reimbursed.
2. The expense must directly relate to earning your income.
3. You must keep records that show you incur the expense (usually a receipt).

Our guides

We tailor our occupation and industry specific guides to address common expense claims we see as deductions in your occupation or industry. Use the table below to access either:

• the complete occupation or industry guide including income, expenses, record keeping and examples

  select the link in the left column of the table

• read the content online

the PDF summary of common work-related expenses for your occupation or industry, you can

select the link in the right column of the table to open the PDF

download as a PDF.

Table: Occupation guides and summary PDF posters

Occupation and industry guides
Deduction summary – PDF download

Adult industry workers
Not available

Agricultural workers
Agricultural industry (PDF, 448KB)This link will download a file

Apprentices and trainees
Apprentice (PDF, 443KB)This link will download a file

Australian Defence Force members
ADF members (PDF, 569KB)This link will download a file

Building and construction employees
Building and construction worker (PDF, 389KB)This link will download a file

Bus drivers
Bus driver (PDF, 436KB)This link will download a file

Call centre operators
Call centre operator (PDF, 416KB)This link will download a file

Cleaners
Cleaner (PDF, 405KB)This link will download a file

Community support workers and direct carers
Community support worker and direct carer (PDF, 427KB)This link will download a file

Doctor, specialist or other medical professional
Doctor, specialist or other medical professional (PDF, 420KB)This link will download a file

Engineers
Engineer (PDF, 423KB)This link will download a file

Factory workers
Factory worker (PDF, 458KB)This link will download a file

Fire fighters
Fire fighter (PDF, 399KB)This link will download a file

Fitness and sporting industry employees
Fitness or sporting industry employees (PDF, 375KB)This link will download a file

Flight crew
Flight attendant (PDF, 423KB)This link will download a file

Gaming attendants
Gaming attendant (PDF, 369KB)This link will download a file

Guards and security employees
Security industry (PDF, 495KB)This link will download a file

Hairdressers and beauty professionals
Hairdresser and beauty therapist (PDF, 432KB)This link will download a file

Hospitality industry employees
Hospitality worker (PDF, 426KB)This link will download a file

IT professionals
IT professional (PDF, 393KB)This link will download a file

Lawyers
Lawyer (PDF, 434KB)This link will download a file

Meat workers
Meat processing worker (PDF, 443KB)This link will download a file

Media professionals
Media professional (PDF, 438KB)This link will download a file

Mining site employees
Miners (PDF, 429KB)This link will download a file

Nurses and midwives
Nurse or midwife (PDF, 440KB)This link will download a file

Office workers
Office worker (PDF, 467KB)This link will download a file

Public servant (PDF, 395KB)This link will download a file

Paramedics
Paramedic (PDF, 457KB)This link will download a file

Performing artists
Performing artist (PDF, 434KB)This link will download a file

Pilots
Pilot (PDF, 399KB)This link will download a file

Police
Police officer (PDF, 427KB)This link will download a file

Professional sportsperson
Not available

Real estate employees
Real estate employees (PDF, 482KB)This link will download a file

Recruitment consultants
Recruitment consultant (PDF, 425KB)This link will download a file

Retail industry workers
Retail industry worker (PDF, 428KB)This link will download a file

Sales and marketing
Sales and marketing (PDF, 449KB)This link will download a file

Teachers and education professionals
Teacher (PDF, 427KB)This link will download a file

Tradesperson
Tradesperson (Tradies) (PDF, 415KB)This link will download a file

Train drivers
Train driver (PDF, 413KB)This link will download a file

Travel agent employees
Travel agent (PDF, 450KB)This link will download a file

Truck drivers
Truck driver (PDF, 466KB)This link will download a file

Information in other languages

A summary of the common work-related expenses for your occupation or industry may be available in your language:

• Select your language from the other languages’ homepage.
• Select the heading Individuals.
• Check the list, to see if a deductions summary for your occupation or industry is available.

 

 

QC72193 – Last updated 24 June 2024

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/occupation-and-industry-specific-guides