What can you claim on tax? For most Australians that is the whole question at tax time, and the deduction finder below answers it for your situation in about a minute. The rest of this page covers everything else that matters for your 2025-26 return: the dates, what changed while you were not looking, and the mistakes the ATO is watching for.
Jump to: Working from home calculator · What is new this year · The ten minute checklist · Tax time FAQs
Try The Deduction Finder
Pick your line of work and tick the situations that applied to you this year. You will get a personalised checklist of the deductions worth checking before you lodge.
What Can I Claim? Deduction Finder 2025-26
Answer two questions and get a personalised checklist of deductions to look at before you lodge.
This deduction finder provides general information only.
For personalised advice, consider speaking with an accountant:
Every item the finder suggests is explained in detail further down this page.
The Dates That Matter This Tax Time
The deadline for lodging your own return is 31 October each year. Because 31 October 2026 falls on a Saturday, the ATO gives you until the next business day, Monday 2 November 2026.
The rest of the calendar matters too.
Employers had until 14 July 2026 to finalise income statements. Most banks, health funds and share registries supply their data to the ATO by late July. Lodge before the prefill lands and you are typing in numbers the ATO already has. That is how early lodgers end up amending their own returns.
If you plan to use a registered tax agent, you must be on their books before 31 October 2026. In return you usually get a much later lodgement date, often well into 2027. How much later depends on your lodgement history.
If your return produces a tax bill, payment is generally due by 21 November 2026. Interest can apply to anything still owing after that date.
What Is New For 2025-26 Returns
A few rules changed on 1 July 2025, and they are worth knowing before you lodge.
The $2 donation threshold is gone. For 2025-26 returns onwards, you can claim a deduction for any amount donated to a deductible gift recipient, not just gifts over $2. The old rule appears in thousands of outdated guides, including an earlier version of this one.
ATO interest charges are no longer deductible. General interest charge and shortfall interest charge incurred on or after 1 July 2025 cannot be claimed as a deduction. If you carry an ATO payment plan, that debt now costs more in real terms. Paying it down faster is worth a conversation with your accountant.
The work from home fixed rate is 70 cents per hour. This has applied since 1 July 2024. If your notes, or your favourite tax article, still say 80 cents, 67 cents or 52 cents, they describe rates that no longer exist. More on this below, because it is the deduction the ATO checks most.
Tax rates for 2025-26. The tax free threshold is $18,200. The first rate above it is 16 per cent up to $45,000, then 30 per cent to $135,000, 37 per cent to $190,000 and 45 per cent above that, plus the Medicare levy.
Coming From 1 July 2026: The $1,000 Standard Deduction
The biggest change in years arrives with the 2026-27 return, which you will lodge from July 2027.
Eligible employees will automatically receive a standard deduction of up to $1,000 for work related expenses, no receipts required. You do not need to claim it; the ATO applies it for you. Union fees and professional association memberships are claimable on top of it.
Two practical points follow from that.
First, this does nothing for the return you are lodging now. The 2025-26 return still works the old way, so keep claiming your actual expenses with records.
Second, keep your records anyway. If your work related expenses pass $1,000, you can still claim the higher amount in 2026-27, but only with the usual evidence. A working from home claim alone can pass $1,000 in a few months. For many clients the standard deduction will be a floor, not a ceiling.
The first tax rate also drops from 16 per cent to 15 per cent on 1 July 2026, worth up to $268 across the year for most taxpayers.
Before You Lodge: The Ten Minute Checklist
Whether you lodge yourself or hand everything to an agent, the return goes faster when these are ready:
- Your tax file number and current bank account details, so any refund has somewhere to go
- Income statements marked tax ready in myGov, plus payment summaries from any payer not using Single Touch Payroll
- Interest, dividend and managed fund statements, and records of any rental income, side hustle income or crypto disposals
- Private health insurance details
- Receipts and records for every deduction you intend to claim, including your work from home hours log
- Last year’s notice of assessment, and your spouse’s taxable income if you have one
Not sure whether you need to lodge at all? The ATO has a short online tool that answers it in a couple of minutes. A non lodgment advice keeps your record clean if the answer is no.
The Three Golden Rules Of Deductions
Every work related claim on your return has to pass the same three tests the ATO has used for decades:
- You spent the money yourself and were not reimbursed by your employer.
- The expense directly relates to earning your income.
- You have a record to prove it, usually a receipt.
If a claim fails any one of the three, it does not belong on your return. Everything else in this guide is detail on top of these rules.
The $300 No Receipts Rule, Explained Properly
You may have heard that you can claim $300 without receipts. That is not quite what the rule says, and the gap between the two is where people get into trouble.
If your total work related expense claims are $300 or less, you do not need full written evidence such as receipts. You still must have spent the money, it must relate to earning your income, and you must be able to show the ATO how you worked out the amount. There is no automatic $300 deduction for everyone. Claiming the round figure with nothing behind it is one of the fastest ways to draw attention to your return.
Two related shortcuts are real. Laundry claims up to $150 need no written evidence, and the ATO accepts 50 cents per mixed load or $1 per load of work only clothing.
Working From Home: Get The 70 Cents Right
Working from home is now the most common deduction in Australia, and also the one the ATO looks at hardest. You have two methods.
The fixed rate method gives you 70 cents for every hour you worked from home during 2025-26. The rate covers your home and mobile internet, phone usage, electricity and gas, and stationery and computer consumables. You cannot claim any of those items again separately; doing so is the double dipping the ATO calls out every year.
What the rate does not cover, you claim on top: the decline in value of your desk, chair, monitors and computer, and repairs to them. Items costing $300 or less can generally be claimed outright in the year you buy them. Above $300 they are depreciated over their effective life.
The record keeping is strict, and it is where most claims fail. You need a record of the actual hours you worked from home across the whole year, such as a timesheet, roster or diary, plus at least one bill for each expense the rate covers. An estimate made in July for the year that just ended does not qualify.
The actual cost method lets you claim the work related portion of each real expense instead. It usually produces a larger deduction for people with a dedicated home office and high energy or internet costs, but it demands far more record keeping.
Working From Home Deduction Calculator 2025-26
Not sure which method wins for you? Enter your hours and costs below and compare both side by side, including the estimated tax saving at your income.
Working From Home Deduction Calculator 2025-26
Compare the 70 cent fixed rate with the actual cost method and see which one gives you the bigger deduction.
This calculator provides general estimates only.
For personalised advice, consider speaking with an accountant:
Deductions Australians Still Miss
The classics still apply, updated for the current rules.
Sun protection. If you work outdoors, sunscreen, sunglasses and SPF products used for work are claimable in proportion to work use.
Working dogs. Farm and security dogs are a legitimate business expense, covering purchase, food and vet costs. The family pet does not qualify, however watchful it looks.
Uniforms and protective clothing. Occupation specific clothing, registered uniforms and protective gear are deductible, along with the laundry costs above. Ordinary clothes you happen to wear to work are not, even if your workplace has a dress code.
Gifts and donations. Any amount to a deductible gift recipient now counts, provided you receive nothing in return. Raffle tickets, chocolates and charity dinners are not deductible because you got something for the money.
The cost of managing your tax. Fees paid to a registered tax agent to prepare last year’s return are deductible this year, and so is travel to see them.
Professional subscriptions. Union fees, professional association memberships, and trade or professional journals you need to stay current in your field. Streaming services only qualify where the content is directly tied to earning your income, such as some media roles.
Your phone. The work percentage of your personal phone bill is claimable if you use the actual cost method for working from home, or for work use away from home, such as calls on the road. If you claim the 70 cent rate, phone usage is already inside it.
Insurance. Income protection insurance premiums are deductible when you hold the policy outside superannuation. Car insurance is claimed through the logbook method, and the cents per kilometre rate already includes it. If you have a dedicated home business area, part of your home insurance may also be claimable.
Personal super contributions. Most people under 75 can claim a deduction for personal contributions made to their fund from after tax money. The paperwork matters. You must lodge a notice of intent to claim with your fund and receive their acknowledgement before you lodge your return. Contributions also count against your concessional cap.
Self education. Courses, conferences and seminars that maintain or improve the skills you use in your current role are deductible, including some travel. Study aimed at a completely new career is not.
Investment loan interest. Interest on money borrowed to buy income producing investments, such as shares or an investment property, is deductible against that income.
One more shortcut: the ATO publishes occupation guides for dozens of roles, from teachers to tradies, listing exactly what people in your job can and cannot claim. Ten minutes with your guide at ato.gov.au/occupations is the cheapest tax advice you will get all year.
What The ATO Is Watching In 2026
The ATO has named its focus areas for this tax time: work related deductions and omitted income.
On deductions, the recurring problems are copied claims from last year, double dipping on the 70 cent rate, and round number estimates with no records behind them.
On income, the ATO’s data matching now covers side hustles and gig platforms, cash jobs, bank interest, dividends, rental income and crypto disposals. If it lands in your account, assume the ATO already knows about it. That includes tips from customers: cash or card, tips are assessable income and belong in your return.
New this year, the ATO has also warned taxpayers against lodging on the strength of AI generated tax advice. As ATO Assistant Commissioner Anita Challen put it, AI “often draws from a broad and inconsistent range of sources, which can lead to inaccurate advice”. You remain responsible for what goes in your return, wherever the advice came from. General information is a starting point; your return is personal.
Second Jobs And The Tax Free Threshold
If you take on a second job, claim the tax free threshold from one employer only, normally the one paying you more. Your second employer withholds at a higher rate because your threshold is already used. That is what stops a tax bill at the end of the year.
If both jobs are small, or your situation is unusual, you can ask an employer to vary the withholding. We cover the mechanics in our guide to claiming the tax free threshold.
Records: The Five Year Habit That Pays For Itself
Keep deduction records for five years from the day you lodge. The best system is the one you will keep using.
The ATO’s myDeductions tool inside the ATO app lets you photograph receipts, log expenses and record car trips as they happen. At tax time you upload the lot straight into your return or send it to your agent. Bank statements alone are often not enough. They show what you paid, not what you bought or how it relates to your work.
Start the habit on 1 July, not the following June.
Finding Your TFN And Linking myGov To The ATO
Your tax file number is on your ATO online account: log in to myGov, open the ATO service and check My profile. It is also on last year’s notice of assessment, on your super statement, or available from your tax agent. If all else fails, call the ATO on 13 28 61.
To link myGov to the ATO the first time: sign in to myGov, choose Link a service, select Australian Taxation Office, and answer the identity questions. These draw on details such as your bank account and superannuation. Once linked, your income statement, prefill data and notices all live in one place.
Lodge Yourself Or Use An Accountant?
myTax is free and works well for simple returns: one employer, a few deductions, no investments.
An accountant earns their fee when your year is not simple. That includes working from home claims worth serious money, an investment property, share or crypto disposals, a side business, or a personal super contribution you want done correctly. The fee is deductible next year, the deadline pressure disappears, and the deductions you did not know about often cover the cost.
If your priority is getting the most from your refund, start with our guide to maximising your tax return.
Tax Time FAQs
When is tax time in Australia? The lodgement season runs from 1 July to 31 October each year, covering the financial year that ended on 30 June. This year the due date is Monday 2 November 2026, because 31 October falls on a Saturday.
When is the best time to lodge? You have been able to lodge your 2025-26 return since 1 July 2026. From late July onwards is ideal, because employer, bank and health fund data is prefilled by then. Lodging now means most of your information is already waiting in myTax.
What can I claim without receipts? If your total work related claims are $300 or less you do not need full written evidence. You must still have spent the money and be able to show how you calculated the claim. Laundry claims up to $150 also qualify.
How long does my refund take? The ATO says most returns lodged online process within 12 business days. Paper returns take much longer.
What attracts ATO attention? Round number claims with no records, deductions copied from last year, double dipping on the 70 cent work from home rate, and income that data matching can see but your return does not show.
Do I have to pay tax on tips at work? Yes. Tips are assessable income whether they come in cash or through card payments, and they belong in your return.
About The Author: Artur Osadchiy
Artur is a Certified Practising Accountant with over 30 years’ experience working as a trusted advisor to 600+ clients across Australia. Based in Melbourne, he started Tax Window with his wife Marina in 2009 and leads the firm’s tax and accounting team. In his free time, Artur enjoys watching the AFL (go Kangas!) and spending time with family.
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