Work Related Expenses – What Can I Claim?
Until 31 March 2027, you may be able to salary package eligible work-related expenses above your cap when the item is primarily used for work, your employer allows it, and the required employer approval has been provided.
What you can claim
- Eligible work-related items that are primarily used for work purposes and approved by your employer
- One eligible mobile phone per FBT year, including eligible accessories purchased as part of the same work-related phone transaction
- Eligible Tools used primarily for performing your usual work duties which may include; manually operated tools, electrically powered hand tools, toolboxes or tool belts
- One eligible work bag, such as a shoulder bag, briefcase, laptop bag or satchel, where it is used to carry work items
- One eligible laptop, iPad or tablet that are primarily used for work, subject to the relevant FBT-year limits^
- Eligible home office items under the employer’s rules, generally up to $300 per item where allowed
- Eligible occupation-specific clothing, protective clothing, compulsory or registered non-compulsory uniforms
What you can't claim
- Items that are mainly for personal use or not directly work-related
- A personal computer purchase under home office expenses
- Shipping, freight or postage costs for transporting an item to you
- Smart watches unless your employer has a specific exception and the item meets the required work-use rules
- Repairs, maintenance, separate accessories or peripheral items, unless they are specifically allowed
- Everyday conventional clothing, even if you wear it at work or your employer requires it
Documentation Requirements
What documents do I need?
You’ll need a completed and signed Work Related Expenses claim form where required, including employer sign-off. You’ll also need a receipt or tax invoice showing the seller’s details, invoice date, item description, price and GST information where applicable.
What proof of payment can I provide?
Proof of payment is needed if the receipt or tax invoice does not show that the amount has been paid in full. This may include a receipt, bank statement or other payment evidence. Lease documents are required where a leasing arrangement is included.
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Examples
Can I claim a mobile phone I use mainly for work?
James purchased a mobile phone that is primarily used for work purposes, and his employer has approved the claim. Work-related portable electronic devices may be eligible, so James can submit a claim as long as he provides a copy of the tax invoice, along with proof of payment. A limit of one mobile phone applies per FBT year.*
Can I claim a laptop bag?
Sophie purchased a laptop bag to carry work-related items while traveling between locations for work. Work-related bags such as laptop bags, briefcases, shoulder bags and satchels may be eligible, so Sophie can submit a claim as long as the item meets her employer's requirements and she provides a copy of the tax invoice, along with proof of payment. A limit of one eligible bag applies per FBT year.*
Can I claim a smart watch?
Ethan purchased a smart watch for personal and occasional work use. Smart watches are generally not considered eligible work-related expenses, so Ethan cannot submit a claim unless his employer has a specific exception and the item meets all applicable work-use requirements.*
Can I claim everyday clothing I wear to work?
Olivia purchased business attire that she wears to work each day. Everyday or conventional clothing is not an eligible work-related expense, even when required by an employer, so Olivia cannot submit a claim for this expense.*