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You are able to claim expenditure incurred in replacing, insuring and repairing tools of trade that you use for earning your income. If the cost of any item is more than $300, it will have to be depreciated (i.e. claimed over its effective life). The amount you can claim will depend on what receipts you have kept and to what extent you use it for income producing purposes. If you are in the situation where you are wondering what you can claim without receipts, you can claim less than $300 without proof of purchase.

Compulsory uniforms are generally deductible provided they identify you as an employee of that organization or in a specific occupation. A requirement to simply wear particular colour is not enough to make the clothing deductible (for ex. a waiter being required to wear black and white clothing). The uniform design must be registered with Australian Industry. Provided that the clothing is deductible, then you may also claim maintenance costs (laundry, dry cleaning and repairs).

Your travel must be relevant to your job function for you to be eligible to claim a deduction for those expenses. Where this is the case, and you have the necessary documentation, you can claim the cost of transport and incidentals. If your travel involved an overnight stay you would be able to claim for meals. Travel overseas also requires you to keep travel diary.