Answering Machine - if circumstances warrant
Bank Charges - but only costs on depositing wages and paying work related accounts
Books *
Calculators
Car - claim generally based on work related km's travelled (see Travel)
Cases & Satchels
Clothing - but only
compulsory uniform
corporate wardrobe (registered)
protective (safety boots, overalls, aprons etc)
Cleaning - of above clothing
Computers *
Computer Software *
Diaries
Electronic Organisers *
Equipment *
Excursions/Trips/Camps
First Aid Course
Hire/Lease - of work related equipment
Home Office - 34 cents per hour worked at home (for power and wear and tear)
Insurance - of work related equipment or income protection/disability
Interest - paid on purchase of work related equipment
Internet Running Costs
Mobile Phone - work related % if necessary for work or call costs where isolated usage
Newspapers - 1/4 can be claimed where used for current affairs teaching
Office Furniture *
Pagers - if circumstances warrant
Parking & Tolls - when on work related activities
Postage
Professional Dues & Registrations
Repairs - of work related equipment
Stationery
Stopwatch - must be a dedicated stopwatch - normal watches are not claimable
Sun Protection - work related % of total costs
Self Education - only courses related to "at the time" occupation are claimable. Travel costs are allowable.
Teaching Aids, Cooking Supplies, Art & Craft, Films & Cassettes, Activity Materials etc.
Technical Publications
Telephone - work related call costs, also 1/2 rent when "on call"
Typewriters *
Union Fees - but not special levies
Travel - between schools, official functions, conferences, work experience, sports meetings, excursions etc.
(but not to own school even if required to attend more than once per day or on holidays)
* If cost exceeds $300 for any item or set, the cost is not claimable outright but is allowed over its expected life. This is known as "depreciation" or "decline in value".