Every tax season, one line goes around.
“My friend claimed this and got a big refund.”
That line is the most dangerous one.
In Australia, a deduction isn’t something you claim “because someone else did.” It depends on your job, how you work, what you actually paid for, whether your employer reimbursed it, and whether you have records.
That’s exactly why the ATO publishes occupation-specific guides. What a nurse can claim differs from what a café worker can claim, and an office-based remote worker’s deductions differ from a construction worker’s.
The Hanho Money way of putting it:
A deduction isn’t a magic wand for bigger refunds — it’s a record that explains a cost your job actually required.
The bottom line
- Every deduction rests on three things — you paid for it, your employer didn’t reimburse it, and it’s directly work-related
- And one more — you have a record
- A logo uniform or protective clothing may be claimable, but a plain black shirt and black pants are usually not
- Commuting is generally not deductible. Travel during work, or between sites, depends on the situation
- Deductions differ by occupation — look at your own job, not what someone else claimed
- When unsure, don’t lean toward claiming more — lean toward what you can explain
First, the three rules behind every deduction
Before the job-by-job list, get the basics right. The core the ATO repeats is these three:
| Rule | Meaning |
|---|---|
| You paid it yourself | Costs your employer covered don’t count |
| Directly work-related | If personal use is mixed in, only the work portion counts |
| You have a record | Receipts, logs, calendars, statements — you can explain it |
In practice, add one more question: is this cost needed to do my current job?
English study, a computer, a car, clothing, a phone — they can all look deductible. What actually matters is whether they’re directly related to your current work. Study to move into a different job may not be deductible, and a phone used for both work and personal life has to be apportioned.
① Hospitality — cafés, restaurants, bars
Many Korean migrants and working-holiday workers are in cafés, restaurants, bars, hotels, kitchens and service roles. The usual confusion here is uniforms and training.
Potentially claimable
- Uniforms with a logo; occupation-specific clothing such as aprons and chef’s whites
- Non-slip safety shoes; laundering of uniforms
- Renewals required for work, such as RSA and RCG
- Barista or cooking courses directly related to your current work
- Small tools you bought for work
Watch out Ordinary clothes you could also wear elsewhere — black shirts, black pants, white shirts — are usually not deductible. Even if a restaurant says “wear black,” if it’s not a logo uniform or protective clothing, it’s hard to claim. Commuting is also generally not deductible.
② Cleaning
Cleaning is about equipment and travel — especially whether you move between sites or commute to one fixed place.
Potentially claimable
- Protective gear such as gloves, masks and safety glasses
- Cleaning supplies you bought yourself; work equipment
- Logo uniforms and their laundering
- Travel between multiple sites; work-use portion of your phone
- Some business costs if you work under an ABN
Watch out Travel from home to the first site, and from the last site home, is usually ordinary commuting. Travel between one site and another during work may be considered. Cleaning also mixes cash and platform income easily — under-reporting income is riskier than over-claiming deductions.
③ Construction and trades
Construction, electrical, plumbing, carpentry, painting, tiling, handyman work — trades can have many possible deductions. But records matter just as much.
Potentially claimable
- Tools and equipment
- Safety boots, helmets, hi-vis, gloves, ear protection, safety glasses
- Sunscreen, sunglasses and hats directly tied to outdoor work
- White Card, licences and renewals; tool insurance
- Travel between sites during work; a vehicle when you must carry bulky equipment
Watch out Ordinary travel from home to a fixed site is usually not deductible. It’s not “because it’s a building site” — what matters is whether you genuinely carry equipment, move between sites, or whether the employer provides storage. Tools may be an immediate deduction or depreciated depending on cost, so check larger equipment with a tax agent.
④ Nursing, aged care and disability support
Nurses, aged care, disability support and healthcare assistants are common roles among Korean migrants too.
Potentially claimable
- Compulsory uniforms; protective clothing and non-slip shoes; laundering
- Job-related registration such as AHPRA
- CPD and training related to your current work
- Work equipment such as a stethoscope
- Travel between multiple workplaces; work-use portion of your phone
Watch out Ordinary sneakers, comfortable shoes and plain clothes are usually hard to claim. What matters is whether it’s a specific uniform or protective footwear the hospital or facility requires. Ordinary travel from home to the hospital or facility is generally not deductible — but travel between several workplaces on the same day, or work travel, is looked at separately.
⑤ Office and professional: accounting, IT, management
For accounting, IT, office, marketing, consulting and management roles, remote work and digital costs are the core.
Potentially claimable
- Working-from-home deductions
- Work-use portion of phone and internet; work software and equipment
- Professional association fees (e.g. CPA)
- Training, seminars and conferences related to your current work
- Tax agent fees; work-related subscriptions
Watch out Suits, shirts and dress shoes are usually not deductible. Even if the company requires a suit, clothing you could wear elsewhere generally isn’t claimable. WFH deductions hinge on records of hours actually worked — not “a few days a week, roughly,” but something you can show with a calendar, timesheet or work log. A phone, internet or laptop used for both work and personal life must be split by a reasonable work-use percentage.
⑥ Beauty — hair and personal care
Hairdressers, nails, beauty, massage and skincare also have plenty of possible deductions. But personal grooming and work costs mix easily, so care is needed.
Potentially claimable
- Work tools such as scissors, clippers and brushes; consumables used for work
- Logo uniforms; protective gloves, aprons and the like
- Training directly related to your current work
- Professional products used on clients
- Work-use portion of your phone and booking system
Watch out Personal cosmetics, personal hair care, personal nails and plain clothes are hard to claim. “It’s needed for my industry image” alone doesn’t make personal grooming deductible. Keep work products and personal products separate.
⑦ Delivery, rideshare and gig work
Platform income from Uber, DiDi, Uber Eats, DoorDash and Airtasker is an area the ATO has been watching closely lately. Under sharing-economy reporting, platforms may report your transactions to the ATO.
Potentially claimable
- Vehicle costs; work-use portion of fuel, insurance and maintenance
- Work-use portion of phone and data
- Delivery bag, mount, charger
- Platform fees; work-related parking and tolls; accounting fees
Important For rideshare driving, the GST registration issue is critical. Small businesses usually think of the $75,000 turnover threshold, but taxi and rideshare passenger transport can be subject to separate rules, so you need to check ABN and GST registration. Delivery-only work and carrying passengers can differ in GST treatment, so confirm this with the ATO or a tax agent. And reporting your income comes first — looking only at deductions while omitting income is the bigger problem.
⑧ Students and working holiday casuals
Students and working-holiday workers are often casual. In that case there may be fewer deductions than you’d expect.
Potentially claimable
- Logo uniforms; work protective gear
- Small costs directly related to your current work
- Training that meets the requirements, related to your current work
- Tax agent fees
Watch out For working-holiday makers, the tax rate and withholding often matter more than deductions. Working Holiday visas (417/462) can be taxed differently from ordinary residents, and whether your employer is registered as a working-holiday employer also matters. Students should look at work hours, visa conditions, TFN, super and residency for tax purposes together. So for students and WHV workers, the core is less “what can I claim a lot of” and more whether your income was reported correctly and tax was withheld correctly.
Common deductions regardless of occupation
Some items come up often no matter your job.
Potentially claimable
- Tax agent fees
- Work-related association or union fees
- Training related to your current work
- Part of work-use phone and internet; working-from-home costs
- Work equipment; work-related subscriptions
- Costs related to last year’s tax return
Watch out
- Costs your employer reimbursed can’t be claimed again
- Without receipts, it’s hard to explain
- Take out the personal-use portion
- Study for a future job may not be deductible
- Ordinary commuting is generally a private cost
The most common mistake: clothing
Clothing deductions are misunderstood a lot. Simply put:
| Clothing type | Deductible? |
|---|---|
| Compulsory uniform with a company logo | May be |
| Protective clothing, safety boots, hi-vis | May be |
| Occupation-specific such as chef’s whites or nursing uniform | May be |
| Black shirt, black pants | Usually not |
| Suit, dress shoes, plain shirt | Usually not |
| Personal grooming, hair, cosmetics | Usually not |
The test is “do you wear it only for work?” If you could also wear it as ordinary clothing, it’s usually hard to claim even if the employer required it.
The most common mistake: car
Car deductions are the same.
| Travel | Deductible? |
|---|---|
| Home ↔ a fixed workplace | Usually not |
| Workplace ↔ another workplace | May be |
| Visiting a client during work | May be |
| Between multiple sites | May be |
| When carrying bulky equipment is essential | May be |
| Just needing a car to get to work | Usually not |
Car claims add up fast, so the ATO watches them closely. Claiming a large amount without a logbook of your kilometres is risky.
Checklist before you lodge
- Did I pay this cost myself?
- Did my employer not reimburse it?
- Is it directly related to my current work?
- Did I take out the personal-use portion?
- Do I have a receipt or record?
- Is it a cost that could be accepted for my occupation?
- Am I claiming it only because someone else did?
- Did I check the ATO occupation guide or a tax agent?
Wrap-up
In Australia, deductions aren’t about “claiming a lot.” They’re about claiming what’s legitimate for your job, with records.
A logo uniform may work, but plain black clothes are hard. Travel during work may work, but ordinary commuting is hard. A work phone is partly claimable, but not if you put in the whole thing including personal use. A deduction copied from someone else can become the most expensive mistake.
The Hanho Money conclusion: don’t chase a friend’s refund — follow your own job’s records.
Related reading
- Filing Your Australian Tax Return Early Can Cost You — 7 Common Misconceptions
- ATO Tax Audits 2026 — How WFH, Car and Side-Gig Claims Get Flagged
- What’s Changed for the 2026 Australian Tax Return
- When Do Taxes Start After You Arrive in Australia?
- Korea–Australia Money Map: Remittance, Tax and FX at a Glance
This is general information, not personal tax advice. Whether a deduction applies depends on your occupation, employment type, the nature of the cost, whether your employer reimbursed it, and your record-keeping. Confirm your actual lodgement against the ATO’s latest occupation and industry specific guides or a Registered Tax Agent.