Public servant 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
- Home office (67c/hr or actual cost).
- Union fees.
- Self-education directly related to current role.
- Professional memberships.
- Work-related phone costs.
What you cannot claim
- Home to office travel.
- General clothing.
- Personal expenses.
Apportionment: the part most people get wrong
Phone and internet — work proportion. 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
Diary for home office, 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
Diary for home office, receipts. Keep them for five years from when you lodge.
Phone and internet — work proportion. Claim the work proportion only.
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