A: The ATO suggests there are 3 Golden Rules of work-related deductions:
1) You must have spent the money yourself and not been reimbursed
2) The expense must be directly related to earning income
3) You must have a record to prove it. The ATO is cracking down on substantiation – if you don’t have a physical document to support the claim, you must be able to demonstrate how you calculated the deduction and how it relates to your work.
The message is simple – claim what you are entitled to claim, nothing more.