Written by Sheppard-Hanson-Accountants on June 19, 2025 in Practice Updates

Common claims made by individuals

Some purchases you may consider include: tools of trade, electronic tablets, calculators or electronic organisers, software, books and trade journals, stationery, and briefcases/luggage or suitcases.

  1. Clothing expenses

Individuals may pay for work-related clothing expenses before 1 July 2025, such as compulsory (or non-compulsory and registered) uniforms, and occupation specific and protective clothing and other associated expenses, such as dry- cleaning, laundry and repair expenses.

  1. Self-education expenses

Employees may prepay self-education items before 1 July 2025, such as:

  • course fees (but not HELP repayments or student contribution amounts), student union fees, and tutorial fees; and
  • interest on borrowings used to pay for any deductible self-education expenses. […]

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