To qualify for deduction, the relevant outgoing and expense must meet the very stringent conditions of being wholly, exclusively and necessarily incurred in the production of your assessable income.




Outgoing Expenses

Work Relevant Concession

  • If you must work in uniform, you may claim
    deduction for uniform laundry expenses.

  • If the holding of a professional qualification is a pre-requisite of your employment, you may claim deduction for your annual membership subscription to one professional association.

Depreciation allowances on plant & machinery

You must show that the use of the machinery or plant is essential to the production of your income and produce the relevant receipt for inspection when required.

Expenses of self-education

Year of Assessment Maximum Amount
2017/18 onwards $100,000


Approved charitable donations

The minimum amount allowable for deduction is $100. The total amount to be deducted for the year should not exceed 35% of your assessable income less the deductions of outgoings and expense


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