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.
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.
- salary and wages
- jury attendance fees
- income from sickness and accident insurance policies
- income from Centrelink
- investment income from bank deposits and shares.
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.
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