
BlueStar July 2022 33
Tax time 2022
If you’re a
policeofcerit pays
to learn what you
can claim
ato.gov.au/police
To claim a deduction forwork‑related expenses:
•youmusthavespentthemoneyyourselfandweren’treimbursed
•itmustdirectlyrelatetoearningyourincome
•youmusthavearecordtoproveit.*
Youcanonlyclaimthework‑relatedportionofanexpense.Youcan’tclaimadeduction
foranypartofanexpensethatdoesnotdirectlyrelatetoearningyourincome.
* You can use the myDeductions tool in the ATO app to keep track ofyourexpensesandreceiptsthroughout the year.
Car expenses
You can’t claimthecostofnormaltripsbetween
homeandwork,evenifyoulivealongwayfrom
yourusualworkplaceorhavetoworkoutside
normalbusinesshours–forexample,nightor
publicholidayshifts.
You can claimthecostofusingacaryouown
whenyoudrive:
•directlybetweenseparatejobsonthesame
day–forexample,fromyourfirstjobasapolice
officertoyoursecondjobasasecurityguard
•toandfromanalternateworkplaceforthe
sameemployeronthesameday–for
example,travellingfromthepolicestationtoa
crimescene
•fromhomedirectlytoanalternateworkplace
–forexample,travellingfromhometoworkat
astationotherthanyournormalstationfor
theday.
Inlimitedcircumstances,you can claimthecost
oftripsbetweenhomeandwork,whereyou
carrybulkytoolsorequipmentforwork.Youcan
claimadeductionforthecostofthesetrips
ifallofthefollowingapply:
•thetoolsorequipmentareessentialto
performyouremploymentdutiesandyou
don’tcarrythemmerelyasamatterofchoice
•thetoolsorequipmentarebulky–meaning
thatbecauseofthesizeandweighttheyare
awkwardtotransportandcanonlybe
transportedconvenientlybytheuseofa
motorvehicle
•thereisnosecurestoragefortheitemsat
theworkplace.
Ifyouclaimcarexpenses,youcanusethelogbook
methodorthecentsperkilometremethodto
calculateyourdeduction.
Ifyouusethelogbookmethod,youneedtokeep
avalidlogbooktoworkoutthepercentageof
work‑relatedusealongwithwrittenevidence
ofyourcarexpenses.
Ifyouusethecentsperkilometremethod,you
needtobeabletoshowhowyoucalculatedyour
work‑relatedkilometresandthatthosekilometres
wereworkrelated.
Ifyouclaimyourwork‑relatedcarexpensesusing
oneoftheabovemethods,youcan’tclaimany
furtherdeductionsinthesametaxreturnforthe
1
samecar.Forexample,petrol,servicing,and
insurancecosts.
Clothing and laundry expenses
(includingfootwear)
You can claimbuying,hiring,repairingor
cleaningclothingifitisconsidered:
•acompulsoryuniform–clothingyouare
explicitlyrequiredtowearbyaworkplace
agreementorpolicy,whichisstrictlyand
consistentlyenforced,andissufficiently
distinctivetoyourorganisation
•protective–itemsthathaveprotective
featuresandfunctionswhichyouwearto
protectyoufromspecificrisksofinjuryor
illnessatwork.
You can’t claimthecosttobuy,hire,repairor
cleanconventionalclothingyouwearforwork,
evenifyouremployerrequiresyoutowearit
andyouonlyweartheseitemsofclothingat
work.‘Conventionalclothing’iseveryday
clothingwornbypeople–forexample,business
attireorgymwear.
Ifyou’reworkingasanundercoverpoliceofficer,
youmaybeabletoclaimadeductionforthecost
ofconventionalclothingyouworeduringaspecific
operation.Theclothingmustbedirectlyrelatedto
yourincome‑earningactivitiesasapoliceofficer.
Forexample,clothingworntoposeasamember
ofagang.
You can’t claimadeductionifyouremployer
paysfororreimbursesyoufortheseexpenses.
Phone, data and internet expenses
You can claimphone,dataandinternetcosts
apportionedforprivateandworkuse,with
recordsshowingyourwork‑relateduse.
You can’t claimphone,dataandinternetuse
whereyouonlyuseyourphonetocommunicate
withyourmanageraboutyourshiftsoruse
theinternettocheckpayslips,rostersor
incomestatements.
Self‑education and study expenses
You can claimself‑educationandstudy
expensesifyourcourserelatesdirectlytoyour
employmentasapoliceofficerandit:
•maintainsorimprovestheskillsand
knowledgeyouneedforyourcurrentduties
•resultsinorislikelytoresultinanincreasein
incomefromyourcurrentemployment.
You can’t claimadeductionifyourstudyisonly
relatedinageneralwayorisdesignedtohelp
yougetanewjob.Forexample,youcan’tclaim
foryourBachelorofNursingifyou’reworking
asapoliceofficer.
Other expenses
You can claimthework‑relatedportionofother
expensesthatrelatetoyouremployment,
including:
•unionandprofessionalassociationfees
•technicalorprofessionalpublications
•personalprotectiveequipmentyoubuy,such
asgloves,facemasks,sanitiseroranti‑
bacterialspray,ifyourjobrequiredclose
proximitywithcustomers.
You can’t claimprivateexpensessuchas:
•haircuts,grooming,weightlossprogramsor
supplieseventhoughtheremaybespecific
regulations
•attendingsocialfunctions
•fitnessexpenses(exceptifyourrolerequires
aleveloffitnesswellaboveordinarypolice
standards,suchasspecialoperations)
•flushotsandothervaccinations,evenifyou’re
requiredtohavethemforwork.
This is a general summary only.
Formoreinformation,gotoato.gov.au/police
orspeaktoaregisteredtaxprofessional.
NAT75026-03.2022 DE-39140
If you’re a policeofcerit pays to learn what you can claim (continued)
2
samecar.Forexample,petrol,servicing,and
insurancecosts.
Clothing and laundry expenses
(includingfootwear)
You can claimbuying,hiring,repairingor
cleaningclothingifitisconsidered:
•acompulsoryuniform–clothingyouare
explicitlyrequiredtowearbyaworkplace
agreementorpolicy,whichisstrictlyand
consistentlyenforced,andissufficiently
distinctivetoyourorganisation
•protective–itemsthathaveprotective
featuresandfunctionswhichyouwearto
protectyoufromspecificrisksofinjuryor
illnessatwork.
You can’t claimthecosttobuy,hire,repairor
cleanconventionalclothingyouwearforwork,
evenifyouremployerrequiresyoutowearit
andyouonlyweartheseitemsofclothingat
work.‘Conventionalclothing’iseveryday
clothingwornbypeople–forexample,business
attireorgymwear.
Ifyou’reworkingasanundercoverpoliceofficer,
youmaybeabletoclaimadeductionforthecost
ofconventionalclothingyouworeduringaspecific
operation.Theclothingmustbedirectlyrelatedto
yourincome‑earningactivitiesasapoliceofficer.
Forexample,clothingworntoposeasamember
ofagang.
You can’t claimadeductionifyouremployer
paysfororreimbursesyoufortheseexpenses.
Phone, data and internet expenses
You can claimphone,dataandinternetcosts
apportionedforprivateandworkuse,with
recordsshowingyourwork‑relateduse.
You can’t claimphone,dataandinternetuse
whereyouonlyuseyourphonetocommunicate
withyourmanageraboutyourshiftsoruse
theinternettocheckpayslips,rostersor
incomestatements.
Self‑education and study expenses
You can claimself‑educationandstudy
expensesifyourcourserelatesdirectlytoyour
employmentasapoliceofficerandit:
•maintainsorimprovestheskillsand
knowledgeyouneedforyourcurrentduties
•resultsinorislikelytoresultinanincreasein
incomefromyourcurrentemployment.
You can’t claimadeductionifyourstudyisonly
relatedinageneralwayorisdesignedtohelp
yougetanewjob.Forexample,youcan’tclaim
foryourBachelorofNursingifyou’reworking
asapoliceofficer.
Other expenses
You can claimthework‑relatedportionofother
expensesthatrelatetoyouremployment,
including:
•unionandprofessionalassociationfees
•technicalorprofessionalpublications
•personalprotectiveequipmentyoubuy,such
asgloves,facemasks,sanitiseroranti‑
bacterialspray,ifyourjobrequiredclose
proximitywithcustomers.
You can’t claimprivateexpensessuchas:
•haircuts,grooming,weightlossprogramsor
supplieseventhoughtheremaybespecific
regulations
•attendingsocialfunctions
•fitnessexpenses(exceptifyourrolerequires
aleveloffitnesswellaboveordinarypolice
standards,suchasspecialoperations)
•flushotsandothervaccinations,evenifyou’re
requiredtohavethemforwork.
This is a general summary only.
Formoreinformation,gotoato.gov.au/police
orspeaktoaregisteredtaxprofessional.
NAT75026-03.2022 DE-39140
If you’re a policeofcerit pays to learn what you can claim (continued)
samecar.Forexample,petrol,servicing,and
insurancecosts.
Clothing and laundry expenses
(includingfootwear)
You can claimbuying,hiring,repairingor
cleaningclothingifitisconsidered:
•acompulsoryuniform–clothingyouare
explicitlyrequiredtowearbyaworkplace
agreementorpolicy,whichisstrictlyand
consistentlyenforced,andissufficiently
distinctivetoyourorganisation
•protective–itemsthathaveprotective
featuresandfunctionswhichyouwearto
protectyoufromspecificrisksofinjuryor
illnessatwork.
You can’t claimthecosttobuy,hire,repairor
cleanconventionalclothingyouwearforwork,
evenifyouremployerrequiresyoutowearit
andyouonlyweartheseitemsofclothingat
work.‘Conventionalclothing’iseveryday
clothingwornbypeople–forexample,business
attireorgymwear.
Ifyou’reworkingasanundercoverpoliceofficer,
youmaybeabletoclaimadeductionforthecost
ofconventionalclothingyouworeduringaspecific
operation.Theclothingmustbedirectlyrelatedto
yourincome‑earningactivitiesasapoliceofficer.
Forexample,clothingworntoposeasamember
ofagang.
You can’t claimadeductionifyouremployer
paysfororreimbursesyoufortheseexpenses.
Phone, data and internet expenses
You can claimphone,dataandinternetcosts
apportionedforprivateandworkuse,with
recordsshowingyourwork‑relateduse.
You can’t claimphone,dataandinternetuse
whereyouonlyuseyourphonetocommunicate
withyourmanageraboutyourshiftsoruse
theinternettocheckpayslips,rostersor
incomestatements.
Self‑education and study expenses
You can claimself‑educationandstudy
expensesifyourcourserelatesdirectlytoyour
employmentasapoliceofficerandit:
•maintainsorimprovestheskillsand
knowledgeyouneedforyourcurrentduties
•resultsinorislikelytoresultinanincreasein
incomefromyourcurrentemployment.
You can’t claimadeductionifyourstudyisonly
relatedinageneralwayorisdesignedtohelp
yougetanewjob.Forexample,youcan’tclaim
foryourBachelorofNursingifyou’reworking
asapoliceofficer.
Other expenses
You can claimthework‑relatedportionofother
expensesthatrelatetoyouremployment,
including:
•unionandprofessionalassociationfees
•technicalorprofessionalpublications
•personalprotectiveequipmentyoubuy,such
asgloves,facemasks,sanitiseroranti‑
bacterialspray,ifyourjobrequiredclose
proximitywithcustomers.
You can’t claimprivateexpensessuchas:
•haircuts,grooming,weightlossprogramsor
supplieseventhoughtheremaybespecific
regulations
•attendingsocialfunctions
•fitnessexpenses(exceptifyourrolerequires
aleveloffitnesswellaboveordinarypolice
standards,suchasspecialoperations)
•flushotsandothervaccinations,evenifyou’re
requiredtohavethemforwork.
This is a general summary only.
Formoreinformation,gotoato.gov.au/police
orspeaktoaregisteredtaxprofessional.
NAT75026-03.2022 DE-39140
If you’re a policeofcerit pays to learn what you can claim (continued)
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