Police

• Motor vehicle travel between different worksites – e.g. police stations.  
• Fitness expenses if the job requires a fitness level well above the police general standard – e.g. for a physical training instructor, members of special emergency squads, and diving squads. 
• Phone and internet – work %.  
• Police uniform, bulletproof jacket, protective clothing and physical training clothing – if unique and distinctive to the Police Department.   
• Conventional clothing worn by undercover police officers. 
• Payments made to informants including cash, food, cigarettes, etc. – provided that the payments are authorised by the police service and not reimbursed.
• Computers, tools and equipment – includes guns, ammunition, bulletproof jackets and vests, body armour, gauntlets, holsters, handgrips, handcuffs, holders, pouches, utility belts, gun cleaning materials, equestrian related equipment, and diving equipment.  
• Cost of maintaining and training police dogs. 
• Union fees, licences, registrations and subscriptions – includes Police union fees and Federal Police pistol club membership fees.
• Home office running expenses.  
• Sun protection costs including sunglasses, sunscreens and cosmetics.
• Self education expenses.

Non-deductible expenses: 

• Costs of maintaining guard dogs or installing security systems for the protection of police officers and their families. 
• Gym fees to maintain personal fitness. 
• Haircuts, grooming, weight loss programs or supplies – even though the police force has specific regulations