Tax Claim Checklist

Teachers Taxation Service
The Teachers Tax Return Specialists
To be tax deductible work related expenditure must be either:
  1. Necessarily incurred in earning your income
  2. Incurred to better enable you to carry out your duties
  3. Incurred to enhance your promotional prospects, and to be not of a private or personal nature
EXPENDITURE COMMONLY INCURRED BY TEACHERS
THAT FITS INTO THE ABOVE INCLUDES:

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".

EXPENDITURE OFTEN CLAIMED
BUT NOT LEGALLY ALLOWABLE

Food, Drinks & Gifts to Students
Internet Establishment Costs
Relocation Costs
Salary Sacrifice Costs
Social School Functions including formals
Staff Association Subscriptions
Stress Management and Motivational Costs (only in rare cases allowable)
Vaccinations against infectious diseases (or treatments)

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