ATO publishes occupation and industry guides to help you to work out the income and allowances to declare and the expenses you can claim.
https://www.ato.gov.au/individuals/income-and-deductions/occupation-and-industry-specific-guides/
Rules for claiming a work deduction
To claim a deduction for work-related expenses, you must meet the 3 golden rules:
You must have spent the money and you weren’t reimbursed.
The expense must directly relate to earning your income.
You must have a record to prove it (usually a receipt).
Tailored guides
We tailor these guides to address common claims and errors in your occupation or industry.
Access from the table below, either:
the complete occupation or industry guide including income, expenses, record keeping and examples – use the link in the left column of the table
a summary of common work-related expenses for your occupation or industry that you can download as a PDF and print – use the link in the right column of the table
