When funds are tight and tax time is nigh, everyone looks to claim as many deductions as possible to make the most out of their tax return. However, there is a line in the sand when it comes to deductions. Usually an expense can only be claimed if it is directly related to your taxable income.

Although you can attempt to make a legitimate claim for the deduction of the following expenses, don’t be surprised if you are ultimately denied by the Australian Tax Office.

“At a Point Too Soon”
Expenses incurred in order to meet prerequisites for employment are said to have been paid “at a point too soon” to be associated with taxable income.
Therefore, you cannot deduct expenses such as buying professional attire or paying for a police clearance certificate or record check. It may come as a surprise that the cost of establishing your own business also falls into this non-deductible category.

Travel Requirements
Relocation fees are also non-deductible, even if moving to a new residence is necessary in order to accept a position of employment. Likewise, you cannot deduct costs associated with commuting between your home and workplace. However, you may be able to claim travel expenses if you commute directly between two places of employment.

Regardless of whether you do travel by car between workplaces, or even as part of your job description, the cost of obtaining a driver’s license cannot be deducted. Costs associated with settling a driving offense, such as a speeding ticket, also cannot be deducted, regardless if the offense was incurred during work-related travel.

Vaccinations
Vaccinations cannot be claimed as a deduction, even if you are a healthcare worker, animal handler, or otherwise must receive vaccinations for your line of work.

Child Care Services
Child care services cannot be deducted, even if such services are necessary for your employment or advancement. However, be sure to take advantage of the Child Care Rebate and the Child Care Benefit.

Volunteer Work & Charity-related Claims
Time spent volunteering for a charity, even one that has a tax-exempt status, cannot be deducted. Purchasing a raffle ticket cannot be claimed, as the expenditure could potentially benefit you and is therefore not considered a true donation. Similarly, the cost of attending a charity dinner cannot be claimed.

Miscellaneous
Meal costs cannot be deducted, regardless of the nature of your job. Even when a high standard of grooming is required by the employer, grooming costs are not deductible. If you own a rental property, you cannot claim the expense of evicting a tenant.