Fines............. You may have incurred the odd speeding and parking fine when you’ve been out and about for work purposes and im sure that you think you should be able to claim these extremely annoying and frustrating costs. Not so. You cannot claim a fine or penalty that you have to pay such as a speeding ticket or a late payment penalty, even if you incurred that while you were working

ENTERTAINMENT Some will remember the heady days of the 1980s when it was perfectly fine to claim drinks at a bar with your clients. Not any more. Entertainment expenses are generally not deductible, but it does depend on what fringe benefits tax is paid and where and to whom the entertainment is provided. It's important to keep full records of all entertainment so that the deductibility can be determined. Examples of business-related entertainment which are not deductible include taking a client to lunch, or sharing a few beers or wines with a prospective client.

I am paid an allowance for travel. Can I claim this deduction on my tax return? A deduction will only be allowed if you have incurred a work related expense and have the necessary documentation. Travel to and from your job is generally not claimable unless, for example, you are carrying bulky equipment. Some awards allow for a payment of an allowance even though an expense is not necessarily incurred by the employee. If a deduction can be claimed it cannot be for more than the expense that you incurred even if the allowance that you have received was higher.

Protective clothing, uniforms and occupation-specific clothing, for example a chef's checked pants are fully tax deductible. If you were to buy a suit that you only wear to and for work, you CANNOT claim its cost or its dry cleaning.

SELF EDUCATION.... You can claim the following expenses:
• computer consumables
• course fees
• depreciating assets
• purchase of technical instruments costing $300 or less
• equipment repairs
• fares
• home office running costs
• interest
• internet usage
• parking fees (only for work-related claims)
• phone calls
• postage
• stationery
• student union fees
• student services and amenities fees
• textbooks
• trade, professional, or academic journals
• travel to-and-from place of education (only for work-related claims).
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