If you are an employee of the Army, Navy or Air Force some of the deductions you may be able to claim are identified below.
Fitness expenses (specific) – but not for maintaining general fitness.
Safety glasses – but not prescription glasses or contact lenses.
Premiums that are paid in addition to the cost of a standard licence required for work purposes – but not the cost of acquiring or renewing a driver's licence.
Sunglasses, sunhats and sunscreen lotions – if the nature of your work requires you to work in the sun for all or part of the day and you use these items to protect yourself from the sun at work.
Compulsory mess subscriptions – but not for amounts paid for food, drink or entertainment.
Extra regimental duties (ERD) costs if the ERD forms part of your income earning activities – but not if it is a private or domestic expense.
Cost of additional or more sophisticated weapon related equipment, ammunition and cleaning equipment – but not items supplied and replaced by the Australian Defence Force.
Decline in value of special characteristic watches and stopwatches – but not conventional watches.
