Due to Covid-19, the ATO will be paying attention to certain deductions this year, including:
• Travel expenses
• Uniform & laundry expenses
• Other work-related expenses
These deductions are particularly relevant for the last third of the 2020 financial year (March – June
2020), especially for those that were:
• Working from home
• Working reduced hours
If you were stood down, or not working at all, then you cannot claim any expenses during this period
As usual, to claim a deduction, you must meet the following criteria:
• You must have spent the money & not been reimbursed
• The expense relates directly to earning your income
• You must have a record to prove the expense
Travel Expenses
If you were working from home during the last third of this financial year, but sometimes had to go
into the office for work, this is not considered travel for work. As is the general rule, travelling to and
from your workplace is not a travel related deduction. (see Motor Vehicle Expenses article for further info.)
Uniform & Laundry Expenses
If you were working from home during the last third of this financial year, then it would be expected
that you were not required to wear your uniform. This in turn means that you cannot claim the laundry
expense in relation to washing your uniform
Other Work-Related Expenses
Home Office
As an employee, if you were required to work from home during COVID-19, then you can claim a
deduction for the expenses that you incurred in relation to that work. There are a few methods you
can use: (see Home Office Expenses article for further information)
• Shortcut method (only available during the period 1 March 2020 – 30 June 2020)
• Actual cost method
• Fixed rate method
Protective Equipment
If you worked in close proximity, or required physical contact, with clients or customers during COVID19, then you can claim for expenses you incurred for protective equipment, such as:
• Gloves & face masks
• Sanitiser or anti-bacterial spray