A work expense is any expense incurred by an employee in earning or producing assessable income. No written evidence is required if the total of all work expenses claimed in the tax return (including laundry expenses but excluding travel allowance expenses and meal allowance expenses) is $300 or less.
This includes claims for:
- laundry expenses
- depreciation of property owned and used (or installed ready for use)
- election expenses for candidates for federal, State or Territory Parliaments, or local government
- taxi fares or similar expenses, and
- car expenses in respect of overseas travel.
The $300 threshold does not include:
- car expenses in Australia
- award transport expenses
- travel allowance expenses, and
- reasonable overtime meal allowance expenses