Handbags, briefcases and satchels purchased to carry items for work purposes (such as laptops, tablets, work papers or diaries) may be deductible.
The deductibility of the bag will depend on:
- Cost - It's easier to justify to the ATO that a $300 bag is for work purposes than a $10,000 Prada bag.
- Type - Large bags that can carry work items will more likely be deductible (than small handbags that only fit keys and lipstick).
- Use - Having a bag exclusively for work purposes will maximise deductions.