If your clients do not earn any salary or wage income - Q1, they do not allow to claim deduction from D1 to D5.

To claim a work-related expense:

  • Your client must have spent the money themselves and weren’t reimbursed.
  • All the expenses to be claimed must be directly related to earning your client income
  • Your client must have all record and evidence to prove it.
  • Only claim a deduction for work-related portion if the expense was for both private and work purposes.

D1: Work related car expenses 

 The cost of travel between home and work is private used so you cannot claim as work deduction.

Clients only can claim a deduction for work-related car expenses if clients use their own car to perform their job for example:

  • Travel to other workplaces rather than normal workplace for attending conferences or meeting.
  • Using car to carry bulky tools or equipment which clients require to use for work and cannot leave at workplace.
  • Employer requests your client to deliver items or collect supplies.
  • Travel between normal workplace or client’s home to an alternative workplace.
  • Perform itinerant work.

There are two methods available to calculate work-related car expenses (Only use one method)

  • Cents per kilometer
    • Before 2016-2017, different year has different rate per Km based on the size of the engine
    • 2015-2016: 0.76. See the below table for information:
    • 2016-2017: 0.66 cents per km (No longer based on the size of the engine)
    • Maximum claim 5,000 Kms per car (No written evidence but must be able to show how your client worked out the kilometers).
  • Logbook method:
    • Client must provide written evidence for all expenses for car:
    • Fuel, oil, insurance, rego, car repairs expenses etc..: provide either receipt or estimate amount based on odometer records.
    • Percentage for work-use of the car expenses, client need to prepare logbook and the odometer readings for the logbook period (minimum continuous period of 12 wks).

D2: Work related travel expenses:

Accountant can use either 

  • Taxation determination TD 2016/13 (Client need to provide number of day stay overnight for work purposes) or
  • Client’s travel expenses receipts: Air ticket, taxi/bus/tram fares, accommodation, food & drink to claim for work related travel expense.

If client receive a travel allowance, client

  • Must declare the allowance on tax return as income in order to claim travel expenses. (received allowance but not declare, client will not be entitled to claim a deduction for travel expenses)
  • Does not claim exceed the reasonable allowance amount, client do not need to keep written evidence.
  • Claims more than the reasonable allowance amount ATO set, client need to provide evidences of all the expenses.

*** Please do not include any private portion of your trip. 



  • If your total claims add up to more than $300 ((excluding claims for car, meal allowance, award transport payment allowance and travel allowance expenses), you must keep written evidence, such as receipts.
  • Regardless of the amount of an allowance you receive, you can claim only a deduction for the expenses you paid

For more information please see: