📈 Occupation guide

Sole trader — consultant 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"Home office, vehicle, phone, professional memberships, self-education, PI insurance, client entertainment (50%). Scan the receipt the day you get it and June takes care of itself."

What you cannot claim

Private expenses.
Home-to-client travel from home (first trip).

Apportionment: the part most people get wrong

Home office — floor area method or hours method. Vehicle — logbook. 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, phone diary, receipts, client meeting records. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.

Common questions

What records do I need to keep?

Logbook, phone diary, receipts, client meeting records. Keep them for five years from when you lodge.

How do I split work and personal use?

Home office — floor area method or hours method. Vehicle — logbook. Claim the work proportion only.

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