Advertising and Marketing Professionals

• Travel to and from work if having either shifting places of work; or transporting bulky equipment when visiting clients, i.e. client samples and demonstration equipment.   
• Travel between offices, visiting clients or for training purposes.
• Phone, internet and laptop. 
• Non-entertainment gifts bought for work purposes by salespersons who are entitled to receive commission income. Deductible gifts include a Christmas hamper, a bottle of whisky, wine, gift vouchers, flowers, etc.
• Home office occupancy expenses if required by the employer to work from home. This includes rent, mortgage interest, council rates, insurance and repairs.  
• Depreciation on computers, cameras, video recorders, and laptops. Each item that costs less than $300 can be expensed upfront.
• Referral commission and expenses.
• Handbag, satchel or briefcase.
• Meals and accommodation if required to be away overnight on sales trips or for training/conferences. 
• Home office running expenses.
• Corporate uniform.
• Renewing a sales certificate or work-related memberships. 
• Work-related short training courses, for example, first aid, OH&S, bookkeeping, sales techniques, customer service, merchandising, computer skills or management. 
• Self-education course fees, the cost of books, stationery, equipment and travel required for the course.

Non-deductible expenses:

• Advertising – If earning income from a fixed salary and not entitled to earn commission.’
• Gifts – If earning a fixed income and not entitled to earn commission.
• Entertainment expenses such as buying lunch for a client or business associate. 
• Expenses incurred in attending social functions, e.g. monthly networking breakfasts.