HCW Accountancy

Deductions You can claim - Occupation "Gaming Attendant"

1. CAR EXPENSES
~ You can claim the cost of using a car you own when you
drive:
-between separate jobs on the same day – for example, from your morning café shift directly to your second job as a gaming attendant
- to and from an alternate workplace for the same employer on the same day – for example, travelling directly between the gaming lounge you work in and head office for training.

# # # You generally can’t claim the cost of normal trips between home and work, even if you live a long way from your usual workplace, work outside normal business hours or work split shifts – for example, weekend or early
morning shifts

If you claim car expenses, you can use the logbook method or the cents per kilometer method to calculate your deduction.

2. CLOTHING EXPENSES
~ You can claim the cost of buying, hiring, repairing or cleaning clothing if it is considered:

-a compulsory uniform – you must be explicitly required to wear it by a workplace agreement or policy, which is strictly and consistently enforced and is sufficiently distinctive to your organization.

-non‑compulsory uniforms that are registered with Aus Industry (check with your employer if you’re not sure).

# # # You can’t claim the cost of buying, hiring, repairing or
cleaning conventional clothing you bought to wear for work. ‘Conventional clothing’ is everyday clothing worn by people – for example, black pants, skirts, white collared shirts and plain black shoes.

# # # You can’t claim a deduction if your employer pays for or reimburses you for these expenses.

3. MEAL EXPENSES

~ If you receive an overtime meal allowance under an industrial law, award or agreement and it’s included in your assessable income, you can claim the cost of the meal that you buy and eat when you work overtime.

# # # You can’t claim a deduction for the cost of food, drink or
snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.

4. SELF EDUCATION EXPENSES
~ the additional costs to renew a special license, condition
on your license or certificate in order to perform your work
duties. For example, if you need to have a gaming license
to get your job, you can’t claim the initial cost of obtaining
it, however, you can claim the cost of renewing it during the
period you are working.

# # # You can’t claim the initial cost of getting a special license,
condition on your license or certificate in order to gain employment ‑ for example, a gaming license.

5. OTHER COMMON DEDUCTIBLE WORK-RELATED EXPENSES
~You can claim the work‑related portion of other expenses if it relates to your employment, including:

- phone and internet costs, with records showing your work‑related usage

- expenses you incur working from home that are not incidental (for example, you can’t claim the cost of checking your roster or payslip)

- logbooks, diaries and pens that you use for work

- union and professional association fees

- seminars, conferences and courses that directly relate to your
work.

You can only claim the work‑related part of expenses. You can’t claim a deduction for any part of the expense that relates to personal use.
- You must have a record to prove it
- You must have spent the money yourself and weren’t reimbursed
- It must be directly related to earning your income

Contact us to arrange an appointment to get your tax return 2025 done.

Source of information: ATO Website & ITP

Deductions you can claim - for occupation "Real Estate Professional"

1. CAR EXPENSES
~You can claim a deduction when you are:
• Driving between separate workplaces – eg a second job
• Driving to and from an alternate workplace for the same
employer (eg travelling between two different residential
open homes).

# # # You can’t claim the cost of trips between home and work,
even if you live a long way from your usual workplace or
have to work outside normal business hours – eg to attend
a weekend auction.
There are limited circumstances where you can claim the
cost of trips between home and work, such as where you
carry bulky tools or equipment for work – eg a large ‘for
sale’ sign and tools to erect it. The cost of these trips is
deductible only if:
• Your employer requires you to transport the equipment
for work
• The equipment was essential to earning your income
• There was no secure area to store the equipment at the
work location, and
• The equipment is bulky – at least 20kg or cumbersome to
transport.
If you claim car expenses, you need to keep a logbook
to determine the work-related percentage, or be able to
demonstrate to the ATO a reasonable calculation if you use
the cents per kilometer method to claim.

2. TRAVEL EXPENSES
~ You can claim a deduction for travel expenses if you
have to travel overnight from your usual work location – eg
traveling to a remote area to inspect a property – provided
the cost was incurred while carrying out your work duties.
Travel expenses may include meals and accommodation,
fares, petrol and incidentals such as parking fees and tolls.

# # # You can’t claim receiving a travel allowance from
your employer does not automatically entitle you to a
deduction. You still need to show that you were away
overnight, you spent the money yourself, and the travel
was directly related to earning your income – eg it was not
a personal expense.

3. HOME OFFICE, PHONE AND INTERNET EXPENSES
~You can claim a percentage of the running costs of your
home office if you have to work from home, including
depreciation of office equipment, work-related phone calls
and internet access charges, and electricity for heating,
cooling and lighting costs.

# # # You can’t claim the cost of rates, mortgage interest, rent
and insurance.

4. CLOTHING AND LAUNDRY EXPENSES
~ You can claim a deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job eg clothing items you’re required to
wear which has a logo that is unique and distinctive to
your employer.

# # # You can’t claim a deduction for the cost of:
• Buying or cleaning plain clothing worn at work, even if your
employer tells you to wear it and even if you only wear it
for work, eg black pants and a white shirt.
• For hairdressing, cosmetics, hair and skin care products,
even if your employer tells you to use them, or you are
required to be well-groomed.

5. OTHER COMMON DEDUCTIBLE WORK‑RELATED EXPENSES
Other expenses you can claim include:
• Marketing equipment – eg the work-related portion of cameras used for property photos
• Decorating properties – eg flowers
• Union and professional association fees
• Renewing your annual Certificate of Registration
• Technical or professional publications.

You can only claim the work-related part of expenses. You can’t claim a deduction for any part of the expense that relates to personal use.
~You must have a record to prove it
~You must have spent the money yourself and weren’t reimbursed
~It must be directly related to earning your income.

Contact us to organise a time if you need your 2025 tax return done.

Source information: ATO, & ITP