Usually the ATO will pick specific occupations to pay special attention to when it comes to their work-related deductions. This year, the ATO is targeting certain types of deduction, namely computers, mobile phones and other electronic devices. The ATO is concerned that people are over-claiming for these types of expenses by not accounting for private use.
The ATO is also focusing on work-related claims around travel expenses and people who transfer bulky tools and equipment between home and work.
If you’re not sure what you’re allowed to claim, the ATO has a guide on its website for various specific industries and occupations.
Don’t get greedy, or you may end up like this teacher, who the ATO used as an example (from an article in The Age):
The teacher claimed more than 3000 hours of work-related use of their home office at 34 cents per hour. That works out at about eight hours every day using their home office for work purposes. The teacher claimed $13,000 for this part of the claim, without any supporting evidence – which the tax office disallowed – and also claimed $1,250 for internet access, telephone and mobile phone, without giving a break-down of private and work-related use. A diary covering the four-week period of use of these items would have been acceptable, but no evidence was provided to support the claim. As a result, the claim was disallowed. Finally, the taxpayer claimed $9200 for IT equipment and software but did not show how these items were split between private and work-related use. To support the claim, the taxpayer was asked to provide estimates of work-related and private use over a four-week period but was unable to provide the information. As a result, that claim was also disallowed in full. The taxpayer was required to pay almost $17,000 in tax and penalties.