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.
Work Relevant Concession
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
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