Community support & carer tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
What you can claim
- Uniforms.
- Travel between clients using logbook method.
- Phone — work portion.
- Protective equipment (gloves, masks).
- Self-education.
- Union fees.
What you cannot claim
- Home to first client and return from last client.
- Personal items.
Apportionment: the part most people get wrong
Vehicle — logbook 12 weeks. Phone — 4-week diary. If an expense is part work and part personal, you claim the work percentage only, and the ATO expects you to show how you worked it out.
Records you need to keep
Travel logbook, client visit records, receipts. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
Common questions
Travel logbook, client visit records, receipts. Keep them for five years from when you lodge.
Vehicle — logbook 12 weeks. Phone — 4-week diary. Claim the work proportion only.
Claiming all travel as work-related without a logbook. Solid receipts and logs are the answer to all of them.
Oscar already knows these rules
Pick your occupation once, then scan, email, or forward receipts. Oscar classifies each one against these exact ATO rules and tells you what it is worth. Free to start.
Start scanning free