Income Tax Guide for Lawyers
Welcome to the Income Tax Guide for Lawyers. As a lawyer, you spend your valuable time reading
detailed and complicated legislation and precedents in the ordinary course of your profession
So when it comes time to do your Income Tax Return, rather than read a dry and long-winded Tax Ruling
we have produced this Income Tax Guide for Lawyers so you can enjoy your free time.
The purpose of the Tax Guide for Lawyers is to provide a quick, simple and definitive guide as to what
you can and cannot claim as a deduction on your income tax return.
SO WHAT CAN I CLAIM?
1) Can I claim travel between work and home, or vice versa? No
2) Can I claim travel between work and the courts? Yes
3) Can I claim travel between work and a client? Yes
4) Can I claim ordinary work clothing for work? No, unless it has your employer’s logo on it or is a registered uniform
5) Can I claim the dry cleaning/laundering of my ordinary work clothing? No, unless it has your employer’s logo on it or is a registered uniform
6) Can I claim my robes and wigs as a barrister? Yes
7) Can I claim the dry cleaning/laundering of my robes? Yes
8) Can I claim the subscriptions/membership to the LIV and/or LSB? Yes
9) Can I claim for the time that I spend at home doing work? Yes, subject to the rules that apply to such claims
10) Can I claim the cost of the internet for work that I do at home? Yes, but only a portion of it.
11) Can I claim for a briefcase/work bag that I use for work? Yes
12) Can I claim for the purchase of an organiser/mobile phone/mobile phone accessories? Yes
13) Can I claim the cost of the mobile phone bill per month? Yes, but only a portion of it.
14) Can I claim for the cost of work items and equipment? Yes
15) Can I claim the fees for my practising certificate? Yes
16) Can I claim for the cost of grooming? No, as they are private expenses
17) Can I claim for the rent paid for my personal residence? No, unless you do not have an office at your place of employment
18) Can I claim the cost of an Income Protection Insurance policy? Yes
19) Can I claim the cost of an Insurance policy for work items and equipment? Yes
20) Can I claim the cost of a Professional Indemnity Insurance policy? Yes
21) Can I claim the cost of meals? No, as it is a private expense
22) Can I claim the cost of seminars, conferences and training courses? Yes, providing that relate
to your income earning activities.
23) Can I claim the cost of stationery? Yes
24) Can I claim the costs incurred for developing a professional library? Yes
25) Can I claim the cost of technical and professional journals? Yes
26) Can I claim the amount paid for fines and penalties? No, tax law specifically prevents one from claiming these.
27) Can I claim my airline lounge fees? No, as the item is generally private and domestic in nature.
28) Can I claim the cost of gifts given to clients? Yes
29) Can I claim the cost of expenses incurred away on work related travel? Yes
DISCLAIMER
Please note that these items can only be claimed if you have physically made payment with your own money. The advice provided on this website is general advice only. It has been prepared without taking into account your objectives, financial situation or needs. Before acting on this advice you should consider the appropriateness of the advice, having regard to your own objectives and needs. Should you have any questions in relation to this document,
please do not hesitate to contact Mark Peterson on (03) 5996 1990, 0438 873 668 or at mark@markedfocus.com.au
