Occupation deductions guide: employee Accountants — what you can and can’t claim

Accountants in public practice, commerce and government often miss legitimate deductions — or accidentally claim items the ATO regularly knocks back. Here’s a simple, practical breakdown you can share with clients or team members.

Common Deductible Expenses

• Professional memberships & registrations
  CA ANZ, CPA, IPA, AAT, TPB — must relate to current employment.
• CPD, seminars & conferences
  Only where they maintain or improve skills used in your current role.
• Technical reference materials
  Tax resources, standards, journals and professional publications.
• Laptop, phone, tablet & accessories
  Assets > $300 depreciated. Work-use percentage required.
• Work-related software
  Tax, audit, analytics and cloud tools.
• Home-office running expenses
  Approved method only — logs required.
• Work-related travel (non-commuting)
  Second workplace, client meetings, CPD travel.
• Stationery & office consumables
  Must directly relate to employee duties.

• Suits, dresses, jackets, shoes (conventional clothing)
• Home ↔ office travel
• Coffee, snacks and meals
• Study for a new career direction (e.g., MBA)
• Gym/health/wellbeing expenses
• Occupancy expenses (rent, mortgage, rates)
• 100% device or internet claims without apportionment

• Claiming business attire as “uniform”
• No work-use calculations for phone or internet
• Incorrect WFH method or no hours log
• Private travel claimed as work-related
• Study linked to career change, not current duties

1. Receipts and invoices
2. CPD registration + completion
3. WFH hours log
4. Phone/internet sample usage
5. Travel purpose notes
6. Depreciation schedule for assets > $300