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You can also claim a deduction for casual rental of work premises, such as 'room only' or hourly rental costs.

See also: Depending on your circumstances, you may need to keep receipts of your work-related expenses for which you intend to claim an income tax deduction.

You cannot claim a deduction for child care expenses.

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You can't claim a deduction for the cost of general hairdressing and make-up or beauty treatments.

If you do not have an itemised account, you can keep a record for a representative four-week period to work out a pattern of business calls for the entire year (provided you have a regular pattern of use throughout the year).

You can't claim: You can claim the cost of replacing or repairing equipment (such as fetish equipment), adult novelties (such as vibrators), and other items you use in your work.

You can't claim the full cost of such items in the year you purchased them because they are classified as capital expenses.

However, these can be depreciated or 'written down' over their effective life.

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