Tax Time

If you work in
sales and marketing
it pays to learn what
you can claim

To claim a deduction for work‑related expenses:

• you must have spent the money yourself and weren’t reimbursed
• it must directly relate to earning your income
• you must have a record to prove it.*
You can only claim the work‑related portion of an expense. You can’t claim a deduction
for any part of an expense that does not directly relate to earning your income.
* You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year.

Car expenses – the tools or equipment were bulky –

meaning that because of the size and
You can’t claim the cost of normal trips between weight they are awkward to transport and
home and work, even if you live a long way from can only be transported conveniently by the
your usual workplace or have to work outside use of a motor vehicle
normal business hours. – there was no secure storage for such items
You can claim the cost of using a car you own at the workplace.
when you drive: If you claim car expenses, you can use the logbook
• directly between separate jobs on the method or the cents per kilometre method to
same day calculate your deduction.
• to and from an alternate workplace for the If you use the logbook method, you need to keep
same employer on the same day. a valid logbook to work out the percentage of
In limited circumstances, you can claim the cost work-related use along with written evidence
of trips between home and work, where you: of your car expenses.

• have shifting places of employment (that is, If you use the cents per kilometre method, you
you have no fixed place of work and you need to be able to show how you calculated your
continually travel from one work site to work-related kilometres and that those kilometres
another throughout your workday) were work related.
• carry bulky tools or equipment for work If you claim your work-related car expenses using
and all of the following apply one of the above methods, you can’t claim any
– the tools or equipment are essential for further deductions in the same tax return for
you to perform your employment duties the same car. For example, servicing, and
and you don’t carry them merely as a insurance costs.
matter of choice

ato.gov.au/sales 1
If you work in sales and marketing it pays to learn what you can claim (continued)

Travel expenses If a tool or equipment costs:

• more than $300 – you claim a deduction for
You can claim travel expenses if you travel the cost over a number of years (decline in
away from your home overnight in the course value)
of performing your employment duties – for
• $300 or less (and doesn’t form part of a set
example, travelling interstate to attend a
that costs more than $300) – you can claim an
conference. Travel expenses can include meals,
immediate deduction for the whole cost.
accommodation, fares and incidental expenses
you incur when travelling for work. You can’t claim tools and equipment that are
supplied by your employer or another person.
You can’t claim a deduction if the travel is paid
for, or you are reimbursed by your employer or If you also use the tools and equipment for private
another person. purposes, you can only claim the work-related
portion.

Clothing and laundry expenses

(including footwear) Working from home expenses

With a few exceptions, clothing can’t be deducted If you work from home, you can claim a
as a work-related expense. deduction for expenses you incur that relate to
your work. You must:
You can’t claim the cost to buy, hire, repair or
clean conventional clothing you wear for work, • use one of the methods set out by us to
even if your employer requires you to wear it calculate your deduction
and you only wear these items of clothing at • keep the correct records for the method
work. ‘Conventional clothing’ is everyday you use.
clothing worn by people – for example,
You can’t claim:
business attire.
• coffee, tea, milk and other general household
You can claim the cost to buy, hire, repair or items, even if your employer provides these
clean clothing if it is: at work
• a compulsory uniform – clothing you are • items your employer provides – for example,
explicitly required to wear by a workplace a laptop or a phone
agreement or policy, which is strictly and
• any items where your employer pays for or
consistently enforced, and is sufficiently
reimburses you for the expense.
distinctive to your organisation
• non-compulsory uniforms that are registered
Other expenses
with AusIndustry (check with your employer
if you’re not sure). You can claim the work-related portion of other
You can’t claim a deduction if your employer expenses that relate to your employment,
pays for or reimburses you for these expenses. including:
• phone and internet costs, with records
Tools and equipment expenses showing your work-related use
• union and professional association fees.
You can claim the cost of tools and equipment
you use for work, including repairs and You can’t claim a deduction if the cost was met
insurance. or reimbursed by your employer.
NAT 75024-05.2023 DE-54788

This is a general summary only.

For more information, go to ato.gov.au/sales
or speak to a registered tax professional.