Overnight travel expenses involve being away from home for at least one night for work or business purposes.
Fitness expenses will be deductible if employees need an abnormal level of fitness to perform their job.
Handbags, briefcases and satchels purchased to carry items for work purposes (such as laptops, tablets, work papers or diaries) may be deductible.
Co-existing work locations travel will be tax deductible where the travel is attributable to the employee having to work in more than one place.
Where an employee undertakes 'special demands' travel between home and a regular work location, the trip will be deductible work-related travel
A home-based business will be entitled to deduct a portion of their home occupancy costs, including home mortgage interest, 2.5% building write-off, rates, rent, insurance, and maintenance.
Personal services income (PSI) is income produced mainly from an individual’s skills or efforts. It’s income that has the characteristics of employment income.