💰 Occupation guide

Sales & marketing 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.

Oscar says"Vehicle logbook, phone work portion, professional development, home office, client entertainment (50%). Scan the receipt the day you get it and June takes care of itself."

What you can claim

Vehicle — logbook for client visits.
Phone — work portion.
Home office.
Professional development.
Industry association fees.
Client entertainment — only 50% and must have clear business purpose.

What you cannot claim

Home to office.
Personal clothing.
Entertainment without business purpose.

Apportionment: the part most people get wrong

Vehicle logbook, phone 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

Logbook, receipts, diary of client entertainment purpose. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.

ATO red flags for this occupation: 100% entertainment claims. These are the patterns that trigger review letters, so keep airtight records for exactly these claims.

Common questions

What records do I need to keep?

Logbook, receipts, diary of client entertainment purpose. Keep them for five years from when you lodge.

How do I split work and personal use?

Vehicle logbook, phone diary. Claim the work proportion only.

What gets claims like mine reviewed by the ATO?

100% entertainment claims. 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.

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