Taken from ATO publication  Workforce education news Issue 6 August 2011

As an employee, there are things you need to know to meet your tax obligations and claim your entitlements correctly.

Income
Even if you did not receive a payment summary, you need to include your total income from all of your jobs on your tax return. It does not matter if you worked full-time, part-time or on a casual basis.

Income includes:

  • salary and wages
  • commissions
  • bonuses
  • tips
  • gratuities
  • jury attendance fees
  • income from sickness and accident insurance policies
  • income from Centrelink
  • investment income from bank deposits and shares.

Work-related expenses
You may be entitled to claim a deduction for some eligible work-related expenses. These can include expenses such as:

  • car expenses, including fuel costs and maintenance
  • travel costs
  • clothing expenses
  • education expenses
  • union fees
  • home computer and phone expenses
  • tools and equipment expenses,
  • journals and trade magazines.

Record keeping
You do not need receipts if your work-related expenses are $300 or less, but you must be able to show the deduction relates to your income and how you calculated the amount you claimed.

If you claim more than $300 for work-related expenses, you need to keep written records as evidence of the whole amount not just the amount over $300. The $300 does not include claims for car, meal allowance, award transport payments allowance and travel allowance expenses.

The ATO accepts a wide range of documents as written records of your claim, for example:

  • paper or electronic copies of documents, such as invoices, receipts or delivery notes
  • statements from financial institutions, such as credit card statements
  • BPAY® receipt numbers
  • PAYG payment summaries
  • warranty documents.
For more information about claiming work related expenses go to Work-related expenses