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Copyright © 2018 Darren Gleeson

ISBN: 978-1-925846-07-2 (ebook edition)
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Disclaimer

The content of this book is general information only. It is not and is not intended to be taxation, accounting, business, financial, legal or other professional advice and should not be acted or relied upon as such. Specific professional advice should be sought in respect of particular circumstances and requirements, as the information in this book may not be suitable or applicable to particular circumstances and should not be acted or relied upon. The authors have used reasonable endeavours to ensure that the content is correct and current but do not guarantee that it is correct or current and will not be liable or responsible if it is not. In no event will the authors or any related entity of those persons, or any of their directors, principals, agents, employees or representatives, be liable for any loss, damage, costs or expense (whether direct or consequential) incurred as a result of or arising out of or in connection with this book and the content included in it in whole or in part including but not limited to any error, omission or misrepresentation. The authors also disclaim all representations and warranties, including but not limited to, warranties as to the quality, accuracy or completeness of the information of whatsoever nature and warranties of fitness for a particular purpose.

 

TaxFitness and Tax Planning

TaxFitness® provides automated tax planning software that saves tax. See further details at www.taxfitness.com.au

Tax planning is the process used by individuals and businesses to structure their affairs to legally reduce their tax liability and make savings. This is achieved by a combination of changing behaviours and using deductions, exemptions and structures to reduce tax payable.

Who can benefit from tax planning? It’s simple – all taxpayers. Our research shows that 95% of taxpayers are paying more tax than they are legally required to.

 

CONTENTS

Disclaimer

TaxFitness and Tax Planning

Introduction

201 Employee Occupations

1.   Accountant

2.   Accounting Clerks

3.   Actors, Dancers & Other Entertainers

4.   Actuaries, Mathematicians & Statisticians

5.   Adult Industry Workers

6.   Advertising and Marketing Professionals

7.   Aged and Disabled Carers

8.   Agricultural & Forestry Scientists

9.   Agricultural, Forestry & Horticultural Operators

10.  Air-conditioning and Refrigeration Mechanics

11.  Air Transport Professionals

12.  Ambulance Officers & Paramedics

13.  Amusement, Fitness and Sports Centre Personnel

14.  Animal Attendants & Trainers

15.  Architects and Landscape Architects

16.  Architectural, Building and Surveying Technicians

17.  Archivists, Curators & Records Managers

18.  Artistic Directors, Media Producers & Presenters

19.  Auditors and Company Secretaries

20.  Authors & Editors

21.  Automotive Electricians

22.  Bakers and Pastry Cooks

23.  Bank Workers

24.  Bar Attendants & Baristas

25.  Beauty Therapists

26.  Blacksmiths

27.  Boat Builders & Shipwrights

28.  Bookkeepers

29.  Bricklayers and Stonemasons

30.  Building & Engineering Technicians

31.  Building Labourers

32.  Bus & Coach Drivers

33.  Butchers & Smallgoods Makers

34.  Cabinet Makers

35.  Café & Restaurant Workers

36.  Call Centre Workers

37.  Car Detailers

38.  Caretakers

39.  Carpenters & Joiners

40.  Checkout Operators

41.  Chefs

42.  Chemists and Food & Wine Scientists

43.  Chief Executives & Managing Directors

44.  Child Carers

45.  Chiropractors & Osteopaths

46.  Civil Engineering Professionals

47.  Cleaners

48.  Clerks

49.  Clothing Trades Workers

50.  Concreters

51.  Conference & Event Organisers

52.  Construction Managers

53.  Conveyancers

54.  Cooks & Fast Food Cooks

55.  Counsellors

56.  Couriers & Delivery Drivers

57.  Crane Operators

58.  Credit and Loans Officers

59.  Debt Collectors

60.  Deck & Fishing Hands

61.  Defence Force Members

62.  Dentists & Dental Assistants

63.  Dietitians

64.  Drillers, Miners & Shot Firers

65.  Driving Instructors

66.  Earthmoving Plant Operators

67.  Economists

68.  Electricians

69.  Electrical Engineers

70.  Electronic Engineers & Technicians

71.  Engineers

72.  Environmental Scientists

73.  Factory Workers

74.  Farm Workers

75.  Fashion, Industrial & Jewellery Designers

76.  Fencers

77.  FIFO Workers

78.  Finance Brokers

79.  Finance Manager

80.  Fire & Emergency Workers

81.  Fitness Instructors

82.  Flight Attendants

83.  Floor Finishers

84.  Florists

85.  Furniture Removalists

86.  Forklift Drivers

87.  Gaming Workers

88.  Gardeners

89.  General Practitioners

90.  Geologists & Geophysicists

91.  Glaziers

92.  Graphic & Web Designers

93.  Greenkeepers

94.  Hairdressers

95.  Handypersons

96.  Health & Welfare Services Managers

97.  Hotel & Motel Managers

98.  Housekeepers

99.  Human Resource Professionals

100. Importers, Exporters & Wholesalers

101. Information Technology Professionals

102. Inspectors & Regulatory Officers

103. Insulation & Home Improvement Installers

104. Insurance Agents, Clerks & Investigators

105. Intelligence & Policy Analysts

106. Interior Designers

107. Investment Advisors and Managers

108. Jewellers

109. Journalists

110. Keyboard Operators

111. Kitchenhands

112. Laundry Workers

113. Librarians

114. Mail Sorters

115. Management Analysts

116. Managers

117. Manufacturers

118. Massage Therapists

119. Meat, Poultry & Seafood Processing Workers

120. Mechanics

121. Medical Scientists, Technicians & Professionals

122. Metal Fitters & Machinists

123. Midwives

124. Mining Engineers

125. Ministers of Religion

126. Motor Vehicle Parts Salespersons

127. Motor Vehicle Parts & Accessories Fitters

128. Motor Vehicle Salespersons

129. Music Professionals

130. Nurses

131. Nursing Support and Personal Care Workers

132. Occupational Therapists

133. Office Managers

134. Optometrists & Orthoptists

135. Packers

136. Painters

137. Panel Beaters & Painters

138. Paving Labourers

139. Payroll Clerks

140. Personal Assistants

141. Pharmacists & Pharmacy Sales Assistants

142. Physiotherapists

143. Photographers

144. Pilots

145. Plasterers

146. Plumbers

147. Police

148. Policy & Planning Managers

149. Practice Managers

150. Printers

151. Prison Officers

152. Production Managers

153. Project Administrator

154. Psychiatrists

155. Psychologists

156. Public Relations Professionals

157. Purchasing & Supply Logistics Clerks

158. Real Estate Agents

159. Retail Managers & Supervisors

160. Sales/Shop Assistants

161. Sales Representatives

162. Scientists & Science Professionals

163. Secretaries & Receptionists

164. Security Guards

165. Service Station Attendants

166. Shearers

167. Signwriters

168. Shelf Fillers

169. Slaughterers

170. Social Workers

171. Software and Analyst Programmers

172. Solicitors, Barristers & Legal Clerks

173. Speech Professionals & Audiologists

174. Sports Coach, Instructors & Officials

175. Sportspersons

176. Spraypainters

177. Stock Agents, Wool Buyers & Auctioneers

178. Stockbrokers and Financial Dealers

179. Storepersons

180. Structural Steel & Welding Workers

181. Supply & Distribution Managers

182. Surgeons

183. Surveyors

184. Taxi Drivers

185. Teachers (Educational) Aids

186. Teachers & Tutors

187. Telecommunications Workers

188. Ticket Salespersons

189. Tilers (Wall, Floor & Roof)

190. Town Planners

191. Training & Development Professionals

192. Transport Services Personnel

193. Train & Tram Drivers

194. Travel Agents

195. Truck Driver

196. Undertaker

197. Upholsterers

198. Valuers

199. Veterinarians & Veterinary Nurses

200. Waiters

201. Welfare Support Workers

49 Employee Tax Saving Strategies

1.   Salary Packaging Private Motor Vehicles

2.   Home Office Running Expenses

3.   Home Office Occupancy Expenses

4.   Novated Motor Vehicle Leases

5.   Transporting Heavy or Bulky Equipment

6.   Jointly Owned Motor Vehicle

7.   Travel Between Two Unrelated Places of Employment

8.   ‘Double Dip’ For Employees Claiming Motor Vehicle Expenses Reimbursed by Their Employer

9.   Overtime Meal Expenses

10.  Relocation Expenses

11.  Home to Work Travel

12.  Change from Employee to Contractor

13.  Salary Packaging Associated Leases

14.  Itinerant Travel

15.  Concessional Superannuation Contributions

16.  Self Education Expenses

17.  Living Away from Home Allowances

18.  Bona Fide Travel Allowance

19.  Refund of Division 293 Tax for Temporary Residents Permanently Leaving Australia

20.  Departing Australia Superannuation Payment

21.  Deductions against Workers Compensation Payments

22.  Self-Development Courses and Seminars

23.  Accommodation and Meals at Remote Sites

24.  Income Protection Insurance

25.  Airport Lounge Memberships

26.  Overseas Conferences, Courses and Study Tours

27.  Sunglasses and Sunscreens

28.  Donations

29.  School Building Fund Levy

30.  Legal Expenses

31.  Managing Tax Affairs

32.  Genuine Redundancy Payments

33.  Protective Clothing

34.  Employee Truck Drivers

35.  Compulsory Work Uniform

36.  Zone or Overseas Forces Tax Offset

37.  Log Book for Motor Vehicles

38.  PSI Entity

39.  Tax Deductible Dogs

40.  Personal Services Income (PSI)

41.  5 Year Catch-Up Super Contributions

42.  Gifts to Clients, Suppliers, and Contractors

43.  Remote Area Housing Benefit

44.  Amend Prior Year Tax Returns

45.  Trade, Business & Professional Body Subscriptions

46.  Salary Packaging for FBT-Exempt Employee

47.  Salary Packaging for FBT Rebatable Employees

48.  Employees of Religious Institutions

49.  Car Expenses: Cents Per KM Method

 

Acknowledgments

About the Author

 

Introduction

This book details tax saving strategies and ideas for 201 different employee occupations. It doesn’t matter what the occupation is, there are tax strategies that commonly apply to that occupation.

Some tax strategies will only apply to certain occupations. Others are very versatile and equally relevant to all employee occupations.

Often employee taxpayers are unaware of all the tax saving strategies that are available. This is understandable as the Australian taxation system is extremely complicated and ever-changing. Up to date information is the key to ensuring taxpayers are not paying more tax than necessary.

The focus of this book is to educate and enlighten employee taxpayers about legal tax saving strategies that may apply to their specific occupation. Taxpayers should only pay the exact amount of tax they are legally required too and not a dollar more.

If in doubt about any tax saving strategies, we recommend professional tax advice is sought from a Registered Tax Agent.

 

1.

201 Employee Occupations

 

1.

Accountant

Average weekly pay: $1,400

Employment size: 189,100

Future growth: Strong

Skill level: Bachelor degree or higher

 

Accountants provide services relating to the preparation of financial statements, taxation, auditing, insolvency, budgeting, financial planning, and business advisory

Typical tax deductions include:

• • Travel between work locations, travel visiting clients, or for training purposes.
• • Phone, internet and laptop (work portion only).
• • Briefcases, handbag, man-bag or work bags.
• • Professional seminars, courses, conferences and workshops.
• • Reference books, technical journals and trade magazines related to work as an accountant.
• • Self-education courses related to the current job.
• • Home office running expenses.
• • Professional memberships – e.g. CPA, IPA, CA, etc.

 

Non-deductible expenses:

• • Cost of business lunches, and attendance at sporting events, gala or social nights, concerts or other events. This is the case even if compulsory or business matters are discussed.

 

2.

Accounting Clerks

Average weekly pay: $1,071

Employment size: 126,600

Future growth: Decline

Skill level: Certificate II or III

 

Accounting clerks monitor creditor and debtor accounts, undertake related routine documentation, and calculate and investigate the cost of wages, materials, overheads and other operating costs.

Typical tax deductions include:

• • Travel between work locations, travel visiting clients, or for training purposes.
• • Phone, internet and laptop (work portion only).
• • Briefcases, handbag, man-bag or work bags.
• • Professional seminars, courses, conferences and workshops.
• • Reference books, technical journals and trade magazines related to work as an accountant.
• • Self-education courses related to the current job.
• • Home office running expenses.
• • Professional memberships – e.g. CPA, IPA, CA, etc.

 

Non-deductible expenses:

• • Cost of business lunches (even if discussing business matters).

 

3.

Actors, Dancers & Other Entertainers

Average weekly pay: $600

Employment size: 6,000

Future growth: Strong

Skill level: Bachelor degree or higher

 

Actors, dancers and other entertainers all entertain (in one way or another). This is done by portraying roles in film, television, radio, stage productions, performing dances, or performing acts including singing, acting and dancing.

Typical tax deductions:

• • Coaching classes or lessons if undertaken to maintain existing specific skills or to obtain work-related skills for use in a particular role or performance. This applies even if the training is undertaken between engagements.
• • Fitness expenses if required to maintain a very high level of fitness and physical activity is an essential element in the work. For example, this is the case for a trapeze artist.
• • Cost of tinted contact lenses to alter eye colour or special spectacle frames if it is required for a role.
• • Cost of a particular hairstyle if it is required for a role. The cost of hairdressing specifically to maintain a required hair length or style as part of a costume for continuity purposes.
• • Cost of stage make-up and cleansing materials for removing stage make-up.
• • Travel to and from work if having either shifting places of work; or transporting bulky equipment or costumes.
• • Travel between work locations, or for training purposes.
• • Telephone, internet and laptop expenses (work percentage).
• • Home office running expenses.
• • Commissions paid to theatrical agents.
• • Depreciation on computers, televisions, video recorders, compact disc players and professional libraries.
• • Overtime meal expenses.
• • Cost of maintaining a photographic portfolio for publicity purposes.
• • Cost of researching a role or character if employed to play that role. For example, the cost of reference material containing information on a character, era or event.
• • Audio, videotapes, video digital discs and compact discs used for rehearsal.
• • Theatre and film tickets if the show has a content directly related to current work.

 

Non-deductible expenses:

• • Joining fees paid to agencies.
• • Audition expenses (incurred to gain work).
• • Gifts such as flowers or alcohol provided to fellow performers, producers or directors (as it is a private expense).
• • Hairdressing, make-up or facials that do not relate to the role or costume.
• • Initial photo portfolio.
• • Cost of attending awards nights or other social functions.

 

4.

Actuaries, Mathematicians & Statisticians

Average weekly pay: $2,142

Employment size: 8,800

Future growth: Very Strong

Skill level: Bachelor degree or higher

 

Actuaries, mathematicians and statisticians develop and apply actuarial, mathematical, statistical and quantitative principles to solve problems in a range of fields such as business, finance, scientific, social, and engineering.

Typical tax deductions include:

• • Travel visiting clients, attending different workplaces, and attending training courses.
• • Overnight and overseas travel for work purposes including airfares, meals and accommodation.
• • Briefcases, handbag, man-bag or work bags.
• • Professional seminars, courses, conferences and workshops.
• • Reference books, technical journals and trade magazines.
• • Phone, internet and laptop (work portion only).
• • Self-education courses related to the current job.
• • Home office running expenses.
• • Professional memberships.

 

Non-deductible expenses:

• • Cost of business lunches and social functions.

 

5.

Adult Industry Workers

Average weekly pay: $2,000

Employment size: 20,000

Future growth: Steady

Skill level: Nil

 

Adult industry workers provide a variety of exotic dancing, stripping or escort services.

Typical tax deductions:

• • Travel visiting clients, attending different workplaces, and attending training courses.
• • Percentage of home occupancy costs if seeing clients at home. This will include rent, interest, rates, insurance, etc.
• • Advertising the business in the adult industry.
• • Costumes and lingerie.
• • Fetish equipment and adult novelties. (Depreciate if costing more than $300 per item).
• • Rent of premises for working.
• • Consumables including condoms, lubricants, gels, oils and tissues (if used solely for income earning purposes).
• • Stage make-up and products.
• • Dance lessons to maintain existing dance skills, or to learn new dance skills.
• • Depreciation on computers, televisions, video recorders, and stereos.
• • Telephone, internet and laptop (work percentage).

 

Non-deductible expenses:

• • Every day clothes including shoes, dresses, skirts, blouses, etc.
• • Fitness costs.
• • Hairdressing, make-up or facials.

 

6.

Advertising and Marketing Professionals

Average weekly pay: $1,346

Employment size: 206,600

Future growth: Strong

Skill level: Bachelor degree or higher

 

Advertising and marketing professionals develop and coordinate advertising strategies and campaigns and identify and develop market opportunities for new and existing goods and services.

Typical tax deductions include:

• • Travel to and from work if having either shifting places of work; or transporting bulky equipment when visiting clients, i.e. client samples and demonstration equipment.
• • Travel between offices, visiting clients or for training purposes.
• • Phone, internet and laptop.
• • Non-entertainment gifts bought for work purposes by salespersons who are entitled to receive commission income. Deductible gifts include a Christmas hamper, a bottle of whisky, wine, gift vouchers, flowers, etc.
• • Home office occupancy expenses if required by the employer to work from home. This includes rent, mortgage interest, council rates, insurance and repairs.
• • Depreciation on computers, cameras, video recorders, and laptops. Each item that costs less than $300 can be expensed upfront.
• • Referral commission and expenses.
• • Handbag, satchel or briefcase.
• • Meals and accommodation if required to be away overnight on sales trips or for training/conferences.
• • Home office running expenses.
• • Corporate uniform.
• • Renewing a sales certificate or work-related memberships.
• • Work-related short training courses, for example, first aid, OH&S, bookkeeping, sales techniques, customer service, merchandising, computer skills or management.
• • Self-education course fees, the cost of books, stationery, equipment and travel required for the course.

 

Non-deductible expenses:

• • Advertising – If earning income from a fixed salary and not entitled to earn commission.
• • Gifts – If earning a fixed income and not entitled to earn commission.
• • Entertainment expenses such as buying lunch for a client or business associate.
• • Expenses incurred in attending social functions, e.g. monthly networking breakfasts.

 

7.

Aged and Disabled Carers

Average weekly pay: $900

Employment size: 163,700

Future growth: Very strong

Skill level: Certificate II or III

 

Aged and disabled carers provide general household assistance, emotional support, care, and companionship for aged and disabled persons in their own homes.

Typical tax deductions include:

• • Home to work travel costs incurred due to shifting places of work (visiting 5-10 client houses each day).
• • Travel between work locations, or for training purposes.
• • Compulsory work uniforms, non-slip nurse’s shoes, stockings, vests and cardigans, safety glasses, gloves, aprons and lab coats.
• • Overtime meals (if paid a meal allowance under an Industrial Award).
• • Phone, internet and home office expenses.
• • Self-education expenses (must be related to the current job).
• • Magazines, books and journals related to health and medicine. For example, Aged Care Insight, Australasian Journal on Ageing, and Home Care Magazine.
• • Agency commissions and agency fees.
• • Annual practising certificate fees, nursing association or union fees.
• • Equipment including fob watches, briefcases, handbags, iPad, laptop, stethoscope, etc. Items costing more than $300 each need to be depreciated over their effective life.

 

Non-deductible expenses:

• • Upfront fees, joining fees or search fees paid to an agency.
• • Client gifts, meals and entertainment.

 

8.

Agricultural & Forestry Scientists

Average weekly pay: $1,473

Employment size: 14,100

Future growth: Stable

Skill level: Bachelor degree or higher

 

Agricultural and forestry scientists advise on farming, develop techniques for increasing productivity, and develop plans and policies for the management of forest areas.

Typical tax deductions:

• • Travel to and from work for employees with shifting workplaces (who regularly work at more than one site each day before returning home) or transport bulky equipment (normally 20 plus kilos).
• • Travel between job sites, to pick up materials, or attend training courses.
• • Telephone, internet and laptop costs.
• • Dogs, when used for work purposes. The purchase cost of the dog (and training fees) are not deductible as they are capital costs. In contrast, vet bills and pet food bills may qualify as a tax deduction.
• • Protective clothing including safety-coloured vests, steel-capped boots, gloves, and overalls. Work clothing branded with the employer’s logo.
• • Sun protection costs including sunglasses, hats and sunscreen lotions.
• • Union fees, licences and registrations.
• • Courses, seminars and self-education expenses.
• • Tools and equipment. (Depreciate if costing more than $300 each).
• • Home office running expenses.

 

9.

Agricultural, Forestry & Horticultural Operators

Average weekly pay: $975

Employment size: 14,900

Future growth: Stable

Skill level: Certificate II or III

 

Agricultural, forestry and horticultural operators operate plant to clear and cultivate land, sow and harvest crops, and fell trees and move logs.

Typical tax deductions:

• • Travel to and from work for employees with shifting workplaces (who regularly work at more than one site each day before returning home) or transport bulky equipment (normally 20 plus kilos).
• • Travel between job sites, to pick up materials, or attend training courses.
• • Telephone, internet and laptop costs.
• • Dogs, when used for work purposes. The purchase cost of the dog (and training fees) are not deductible as they are capital costs. In contrast, vet bills and pet food bills may qualify as a tax deduction.
• • Protective clothing including safety-coloured vests, steel-capped boots, gloves, and overalls. Work clothing branded with the employer’s logo.
• • Sun protection costs including sunglasses, hats and sunscreen lotions.
• • Union fees, licences and registrations.
• • Courses, seminars and self-education expenses.
• • Tools and equipment. (Depreciate if costing more than $300 each).
• • Home office running expenses.

 

10.

Air-conditioning and Refrigeration Mechanics

Average weekly pay: $1,500

Employment size: 26,700

Future growth: Moderate

Skill level: Certificate III or IV

 

Air-conditioning and refrigeration mechanics assemble, install, and repair industrial, commercial and domestic air-conditioning and refrigeration systems.

Typical tax deductions:

• • Travel to and from work for employees with shifting workplaces (who regularly work at more than one site each day before returning home) or transport bulky equipment (normally 20 plus kilos).
• • Travel between job sites, to pick up materials, or attend training courses.
• • Telephone, internet and laptop costs.
• • Dogs, when used at worksites to guard the tools against theft. The purchase cost of the dog (and training fees) are not deductible as they are capital costs. In contrast, vet bills and pet food bills may qualify as a tax deduction.
• • Protective clothing including safety-coloured vests, steel-capped boots, gloves, and overalls. Work clothing branded with the employer’s logo.
• • Sun protection costs including sunglasses, hats and sunscreen lotions.
• • Union fees, licences and registrations.
• • Courses, seminars and self-education expenses.
• • Tools and equipment. (Depreciate if costing more than $300 each).
• • Home office running expenses.

 

11.

Air Transport Professionals

Average weekly pay: $1,250

Employment size: 14,400

Future growth: Stable

Skill level: Bachelor degree or higher

 

Air transport professionals fly and navigate aircraft, control and direct air traffic, and instruct students in flying aircraft.

Typical tax deductions:

• • Overnight travel expenses including meals, drinks and incidentals. These will be deductible if incurred, receipted, and not reimbursed.
• • Travel between workplaces or for training purposes.
• • Telephone, internet and laptop costs.
• • Cost of anti-glare glasses used to combat the harsh working conditions inside a cockpit.
• • Premiums paid for salary guarantee and loss of licence insurance.
• • Medical examination costs associated with the renewal of work-related business licences.
• • Home office running expenses.
• • Courses, seminars and self-education expenses.
• • Travel bags, overnight bags, suit packs, suitcases and luggage trolleys. (Depreciate items costing more than $300).
• • Rehydrating moisturiser and rehydrating hair conditioner when used to combat the drying effects of the aircraft cabin pressure.
• • Union and professional association fees.

 

Non-deductible expenses:

• • The cost of buying timepieces or watches.
• • The cost of transporting luggage to the airport.
• • Prescription glasses and contact lenses.

 

12.

Ambulance Officers & Paramedics

Average weekly pay: $1,700

Employment size: 17,100

Future growth: Very strong

Skill level: Associate degree or diploma

 

Ambulance officers and paramedics provide emergency health care and transport for injured, sick, infirmed and aged persons to medical facilities.

Typical tax deductions include:

• • Travel to and from work for employees with shifting workplaces (who regularly work at more than one site each day before returning home) or transport bulky medical equipment (normally 20 plus kilos).
• • Travel between job sites, to pick up materials, or attend training courses.
• • Travel expenses associated with attending medical conferences, seminars, and training courses. Expenses include motor vehicle, airfares, accommodation, meals, and incidentals.
• • Compulsory work uniforms, non-slip shoes, safety glasses, gloves, aprons and lab coats.
• • Overtime meals (if paid a meal allowance under an Industrial Award).
• • Phone, internet and laptop costs.
• • Home office running expenses.
• • Self-education expenses (must be related to the current job).
• • Magazines, books and journals related to health and medicine.
• • Annual practising certificate fees, nursing association or union fees.
• • Equipment including fob watches, briefcases, handbags, iPad, laptop, stethoscope, etc.

 

Non-deductible expenses:

• • Ordinary wristwatches.
• • Vaccinations.

 

13.

Amusement, Fitness and Sports Centre Personnel

Average weekly pay: $1,000

Employment size: 13,700

Future growth: Very strong

Skill level: Associate degree or diploma

 

Amusement, fitness and sports centre managers organise, control and promote the activities, facilities and resources of amusement, fitness and sports centres.

Typical tax deductions:

• • Travel to and from work, and client’s premises, while transporting bulky fitness equipment.
• • Travel between various places of work, training related travel, or travel to competitions (where the prizes won would be part of income, or where coaching students).
• • Telephone, internet and laptop costs.
• • Sun protection costs including sunglasses, hats and sunscreen lotions. Includes prescription sunglasses which are photo-chromatic glasses which have filtering and glare-reducing qualities similar to sunglasses.
• • Training equipment such as weights, mats, bars, sound system, treadmill, etc. (Depreciate items costing more than $300 each).
• • Compulsory uniforms that have the employer’s logo and are required to be worn while on duty.
• • Education expenses at university or TAFE if they relate to current work and are not reimbursed.
• • Music, CDs, audio equipment and exercise videos.
• • Home office running expenses.

 

Non-deductible expenses:

• • Travel for sporting events attended as a spectator or as a participant unless the travel is undertaken in the course of performing work duties.
• • General exercise clothing including tracksuits, shorts, tank tops, running shoes, sweat socks, armbands, headbands, and t-shirts.
• • Pre-vocational courses such as a Certificate III in Fitness.

 

14.

Animal Attendants & Trainers

Average weekly pay: $957

Employment size: 22,200

Future growth: Strong

Skill level: Certificate II or III

 

Animal attendants and trainers train, feed, groom and care for animals.

Typical tax deductions:

• • Travel to and from work for employees with shifting workplaces (who regularly work at more than one site each day before returning home) or transport bulky equipment (normally 20 plus kilos).
• • Travel between job sites, to pick up materials, or attend training courses.
• • Telephone, internet and laptop costs.
• • Dogs, when used for work purposes. The purchase cost of the dog (and training fees) are not deductible as they are capital costs. In contrast, vet bills and pet food bills may qualify as a tax deduction.
• • Overnight travel expenses when required to work away from home for work purposes. This includes meals and accommodation.
• • Protective clothing and equipment including safety-coloured vests, steel-capped boots, gloves, and overalls. Also, work clothing branded with the employer’s logo.
• • Sun protection costs including sunglasses, hats and sunscreen lotions.
• • Union fees, licences and registrations.
• • Courses, seminars and self-education expenses.
• • Tools and equipment. (Depreciate items costing over $300).
• • Home office running expenses.

 

15.

Architects and Landscape Architects

Average weekly pay: $1,259

Employment size: 28,000

Future growth: Strong

Skill level: Bachelor degree or higher

 

Architects and landscape architects design commercial, industrial, institutional, residential and recreational buildings and landscapes.

Typical tax deductions:

• • Travel to and from work for employees with shifting workplaces (who regularly work at more than one site each day before returning home) or transport bulky equipment (normally 20 plus kilos).
• • Travel between job sites, to pick up materials, or attend training courses.
• • Telephone, internet and laptop costs.
• • Travel expenses associated with attending conferences, seminars, and training courses. Expenses include airfares, accommodation, meals, and incidentals.
• • Protective clothing including safety-coloured vests, steel-capped boots, gloves, and overalls. Work clothing branded with the employer’s logo.
• • Sun protection costs including sunglasses, hats and sunscreen lotions.
• • Union fees, licences and registrations.
• • Self-education expenses.
• • Tools and equipment. (Depreciate if costing more than $300 each).
• • Home office running expenses.

 

16.

Architectural, Building and Surveying Technicians

Average weekly pay: $1,400

Employment size: 66,200

Future growth: Strong

Skill level: Associate degree or diploma

 

Architectural, building and surveying technicians supervise and inspect construction sites, estimate time, costs and resources, and prepare maps and plans.

Typical tax deductions:

• • Travel to and from work for employees with shifting workplaces (who regularly work at more than one site each day before returning home) or transport bulky equipment (normally 20 plus kilos).
• • Travel between job sites, to pick up materials, or attend training courses.
• • Telephone, internet and laptop costs.
• • Travel expenses associated with attending conferences, seminars, and training courses. Expenses include airfares, accommodation, meals, and incidentals.
• • Protective clothing including safety-coloured vests, steel-capped boots, gloves, and overalls. Work clothing branded with the employer’s logo.
• • Sun protection costs including sunglasses, hats and sunscreen lotions.
• • Union fees, licences and registrations.
• • Self-education expenses.
• • Tools and equipment. (Depreciate if costing more than $300 each).
• • Home office running expenses.