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.
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.
Taxpayers can contribute up to $15,000 per year in voluntary contributions that can be withdrawn for a first home deposit.