Other occupation 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.
The rules that apply to you
You can only claim expenses directly related to earning your income.
Keep receipts for everything over $300.
Claims under $300 total do not need receipts but must still be work-related.
Cannot claim: home to work travel, personal clothing, meals at work, gym, personal grooming.
Vehicle: logbook method required for work proportion.
Phone: 4-week representative diary for work proportion.
Home office: 67c/hr (fixed rate) requires diary of work hours, or actual cost method requires dedicated work space and proportional calculation.
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