Defence Force Personnel Tax Claims

Uniforms - keep your Q Store Receipts!

• Laundry or dry cleaning of your uniforms
• Protective clothing (such as wet weather gear, safety or hi visibility vests, safety gloves, safety goggles, masks, steel-capped boots, gum boots or sun protection clothing)
• Military uniform (Such as military coloured shirts with rank or other embellishments, standard matching trousers, regulation jumpers and jackets, official mess uniform, hats or caps with rank or other embellishments, service dress shoes, handbags and clutch bags, socks and stockings, and camouflage shirt and trousers)

Repairing Your Uniforms

• Sun protection items, including sunscreen, hats and sunglasses for work outdoors.

Note: You cannot claim runners or gym shoes as a deduction as they are not ‘uniform’ expenses, the exception being Special Forces Training.

Training or Education

• If you are studying, you can also claim for the cost of books, stationery, equipment and travel required for your course. This includes self-education courses conducted by a university (not including HECS/HELP payments) or TAFE. The Government is looking to cap these kinds of claims in the future.

• Claims on short training courses provided the course directly relates to your current occupation (you can also claim for the cost of travelling to and from the course and any accommodation and meal expenses if you are required to stay away overnight).

Work Tools & Equipment

• Tools, electronic organisers, laptop computers and mobile phones where you can prove that you use these items for work.
• Stopwatch or other watches with special characteristics (for example for diving).

Cleaning Equipment

• Insurance of your tools and equipment.
• Professional publications & Membership fees if they relate to your current work.
• Reference Books or journals that relate to your current work.
• Mobile or home telephone calls and rental (you should keep a diary record of the number of phone calls you make for work for a minimum of one month and then we can use that to estimate your usage for the whole year).
• Internet connection fees (you can only claim the proportion of your monthly fees that relate to work use, which could include emailing and research relating to your job or training).
• Home office expenses where you complete work at home (you should keep a diary to record how many hours per week you spend working from your home office for a minimum of one month).

Meals and Travel

• Parking, tolls, taxis and public transport if you are required to travel to attend seminars, meetings and training courses off base and you incur expenses for which you are NOT reimbursed
• Motor Vehicle expenses for work, including travel to attend meetings or attend training courses that are not held at your normal base.
• You may also be able to claim your travel from home to work if you have to carry bulky tools or equipment, for ADF divers carrying scuba diving gear.
• To claim for car costs it is usually best to keep a diary record of the number of kilometres you travel during the year for work purposes and then we can calculate the amount of your tax deduction at the end of the year.

Zone Offsets

• Check Medicare Levy Exemption entitlements.
• Call TaxBalance for help with your tax today

Other Claims

• Compulsory mess subscriptions, but not the component that relates to meals, food and entertainment.
• Extra regimental duties (ERD) if the ERD forms part of your income-earning activities.
• Maintaining your fitness, but only if you are required to maintain a very high level of fitness, well above the ADF general standard, and you earn your ADF income by performing a range of duties designed to keep you physically prepared. Note: This generally only applies to physical training instructors and respective members of the Australian Special Forces.
• Licence renewal - but not including your normal licence.
• Donations & Gifts to registered charities (as long as you haven’t received anything in return for your donation, such as raffle tickets or novelty items). There are special rules for purchasing items at charity auctions.
• Bank fees charged on any investment accounts.
• Income protection or sickness and accident insurance premiums (this type of insurance covers you if you hurt yourself (including when you are not at work) or become sick and you are unable to work. It will pay you your normal wage until you are fit to return to work).
• Tax agent fees (the amount you pay to your accountant to prepare your tax return each year).
• Travelling to see your tax agent (you can claim the cost of travelling to see your accountant have your tax return prepared. You should keep a record of the number of kilometres you travel and any other incidental costs such as parking, meals, accommodation etc).