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HISTORY AND ART SCHOOL TEACHERS
TAX DEDUCTIONS
SELF EDUCATION
Lenten and FCT [2008] AATA 281 (AAT, Dr Hughes M, 9 April 2008)
TR 2021/1
OVERNIGHT TRAVEL EXPENSES WITH NO TRAVEL ALLOWANCE PAID
PLEASE SUMMARIZE THE FOLLOWING:
Air fares
Taxis or car hire
Accommodation
Meals
Water
Alcohol - e.g. wine & beer
Snacks
Toiletries
Reading materials - e.g. newspapers, magazines, books, etc.
Movies - e.g. DVDs, in-house, cinema, etc.
History School Teachers
Most countries and cities around the world will have historical significance from the moment you step out your door so most of your travel expenses will be tax deductible as self education. You may need to apportion your trip for days that do not relate to what you are teaching. Please keep diary notes of what you have experienced and take photos.
Art School Teachers
Most countries and cities will have important art & sculpture galeries and areas to visit so these travel experiences will be tax deductible as self education. You may need to apportion your trip for days that do not relate to what you are teaching. Please keep diary notes of what you have experienced and take photos.
School Teachers may also claim the following:
HOME OFFICE
Method 1
You may claim home office electricity based on floor area e.g. 5%. x $400 (electricity bill per quarter) x 4 = $80. This area must be for the sole purpose of home office. It cannot be for multi-use e.g. dining room table.
Furniture, desks, fax machines, filing cabinets, book shelves, pictures, carpets, blinds, etc may be depreciated at usually 20%.
Depreciable Items < $300 may be 100% depreciated.
E.g. desk $250 x 100%, chair $120 x 100%, carpet $1,000 x 20%, blinds $600 x 20% = $690
Method 2
You may use the ATO 67c. You must keep a 4 week diary.
E.g. 67c x 20 hours per week x 52 weeks = $696.80.
WORK EXPENSES
iPhone, mobiles & home phone
Computers - iPads, Macs, laptops & desktops
Computer supplies
Stationery - Cartridges, diaries, pens & office sundry
Internet
Self education, conferences and courses.
PRIVATE USE APPORTIONMENT
If there is private use (other than incidental use) a 28 day diary is required each financial year or where the work % changes by more than 10%.
A diary can be a simple A4 pad with a line in the middle with work & private on opposite sides.
RECORDS
You may claim $200 worth of items costing < $10 without receipts.
SUN PROTECTION AND SUN GLASSES
Includes sun glasses, sun screens and hats.
You do not need receipts for up to $200 of items that cost less than $10. The $200 is a total for the whole tax return. Reduce by cost of perscription lens.
TOLLS & PARKING
You do not need receipts for up to $200 of items that cost less than $10. The $200 is a total for the whole tax return.
COURSES
Courses include fees (but not HECS), books, laptops, internet, stationery, home office expenses, some travel to a place of education.
You do not need receipts for up to $200 of items that cost less than $10. The $200 is a total for the whole tax return.
The course must relate to your current income producing activity, not income that will be made in the future. e.g. Medical School expenses are not a tax deduction for a doctors income in the future.
If your course is run by a university, TAFE or college you must reduce your expenses by the first $250. Reduced to Nil on 1 July 2023.
SECURITY/CRIMINAL CHECKS ATO TR 98/6 PARA 177
Security checks are usually not deductible as the expense happens at a point too soon before the income is earned.
Renewal of criminal checks may be deductible as you are currently earning income e. g school teacher's blue cards.
The ATO allows the preparation of resumes and travel to attend an interview as a tax deduction against Centrelink income.
Please keep all receipts and bank statements
We have clients from the following locations:
Brisbane, Gold Coast, Sydney, Newcastle, Cairns, Canberra,
Melbourne, Adelaide, Perth, Darwin.
Other:
Brisbane, Albion, New Farm, Teneriffe, Newstead, Windsor,
Wilston, Bowen Hills, Wooloowin, Herston, Lutwyche, Hamilton, Eagle
Farm, Gordon Park, Fortitude Valley, Clayfield, Ascot, Hendra.
Morayfield, Burpengary, Caboolture, Bellmere, Wamuran, Narangba,
North Lakes, Mango Hill, Kallangur, Dakabin, Deception Bay, Bribie
Island, Elimbah, Kippa-Ring.
DISCLAIMER
The information provided in the above documents is not intended to
be, nor should it be construed as tax advice. Any specific
recommendation for a client can only be done after their individual
circumstances have been determined by David Douglas Accountants.
We do tax returns for individuals, trusts, companies, partnerships, contractors, ABNs and sole traders.
Liability limited by a scheme approved under Professional Standards legislation