HCW Accountancy

Deductions you can claim - for occupation "Real Estate Professional"

1. CAR EXPENSES
~You can claim a deduction when you are:
• Driving between separate workplaces – eg a second job
• Driving to and from an alternate workplace for the same
employer (eg travelling between two different residential
open homes).

# # # You can’t claim the cost of trips between home and work,
even if you live a long way from your usual workplace or
have to work outside normal business hours – eg to attend
a weekend auction.
There are limited circumstances where you can claim the
cost of trips between home and work, such as where you
carry bulky tools or equipment for work – eg a large ‘for
sale’ sign and tools to erect it. The cost of these trips is
deductible only if:
• Your employer requires you to transport the equipment
for work
• The equipment was essential to earning your income
• There was no secure area to store the equipment at the
work location, and
• The equipment is bulky – at least 20kg or cumbersome to
transport.
If you claim car expenses, you need to keep a logbook
to determine the work-related percentage, or be able to
demonstrate to the ATO a reasonable calculation if you use
the cents per kilometer method to claim.

2. TRAVEL EXPENSES
~ You can claim a deduction for travel expenses if you
have to travel overnight from your usual work location – eg
traveling to a remote area to inspect a property – provided
the cost was incurred while carrying out your work duties.
Travel expenses may include meals and accommodation,
fares, petrol and incidentals such as parking fees and tolls.

# # # You can’t claim receiving a travel allowance from
your employer does not automatically entitle you to a
deduction. You still need to show that you were away
overnight, you spent the money yourself, and the travel
was directly related to earning your income – eg it was not
a personal expense.

3. HOME OFFICE, PHONE AND INTERNET EXPENSES
~You can claim a percentage of the running costs of your
home office if you have to work from home, including
depreciation of office equipment, work-related phone calls
and internet access charges, and electricity for heating,
cooling and lighting costs.

# # # You can’t claim the cost of rates, mortgage interest, rent
and insurance.

4. CLOTHING AND LAUNDRY EXPENSES
~ You can claim a deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job eg clothing items you’re required to
wear which has a logo that is unique and distinctive to
your employer.

# # # You can’t claim a deduction for the cost of:
• Buying or cleaning plain clothing worn at work, even if your
employer tells you to wear it and even if you only wear it
for work, eg black pants and a white shirt.
• For hairdressing, cosmetics, hair and skin care products,
even if your employer tells you to use them, or you are
required to be well-groomed.

5. OTHER COMMON DEDUCTIBLE WORK‑RELATED EXPENSES
Other expenses you can claim include:
• Marketing equipment – eg the work-related portion of cameras used for property photos
• Decorating properties – eg flowers
• Union and professional association fees
• Renewing your annual Certificate of Registration
• Technical or professional publications.

You can only claim the work-related part of expenses. You can’t claim a deduction for any part of the expense that relates to personal use.
~You must have a record to prove it
~You must have spent the money yourself and weren’t reimbursed
~It must be directly related to earning your income.

Contact us to organise a time if you need your 2025 tax return done.

Source information: ATO, & ITP