10/07/2026
Other work-related expenses 'general guidance purposes'
1. union fees and subscriptions to trade, business or professional associations
2. overtime meal expenses if you receive an overtime meal allowance from your employer that is paid under an industrial law, award or agreement, and you keep written evidence, such as receipts, if your claim is more than $38.65 per meal
3. reference books, technical journals and trade magazines
4. the work-related portion of tools and equipment, such as a computer or office furniture, and professional libraries; you may be able to claim
5. the work-related portion of items that protect you from the risk of injury or illness posed by your work or your work environment, such as hard hats, safety glasses and sunscreens (but not protective clothing and footwear, that you claim at question D3)
6. For the 2025–26 and 2026–27 income years, the fixed rate method for working from home remains 70 cents per hour. A record of all hours worked from home (timesheets, diary, roster, or similar).