The end of financial year is once again upon us so here’s a list of things that probably can’t be deducted.

1. Generally, trips between work and home can’t be claimed as a deduction – it’s considered private travel. This is true even if it’s minor work-related activities between home and work (such as collecting mail), work outside normal business hours, are on-call or don’t have access to public transport.
2. If car expenses are claimed based on transporting bulky tools or equipment, it’s not enough to simply choose to carry a few tools. In order to make a claim, it needs to show:

• bulky tools are needed to do the job
• the employer requires the equipment to be transported
• there is no secure area to store the equipment at work.

3. A deduction for car expenses that have been salary sacrificed cannot be claimed.
4. Meal expenses for travel cannot be claimed unless you are required to work away from home overnight.
5. A deduction for private travel cannot be claimed. If a trip was for work and personal reasons, only the work-related portion can be claimed.
6. A deduction for every day clothes bought to wear to work cannot be claimed (for example, a suit, black pants or a white shirt), even if it’s a requirement to wear them by your employer.
7. A flat rate cannot be claimed for cleaning eligible work clothes without being able to show how the cost is calculated.
8. A deduction for higher education contributions charged through the HELP scheme cannot be claimed.
9. A deduction for self-education expenses cannot be claimed if the course or study doesn’t have a direct connection to a current (not future or desired) employment.
10. A deduction for the private use portion of phone or internet expenses cannot be claimed – only the work-related portion can be deducted.
11. An up-front deduction for tools and equipment (eg, a laptop or safety equipment) that cost more than $300 cannot be claimed. However, the deduction claim can be spread of a number of years (depreciation).

The ATO website has lots of information about what you can and can’t claim as a tax deduction, visit ato.gov.au/deductions.