To claim work-related expenses, keep in mind these 4 points:
1. You must have spent the money yourself.
2. You were not reimbursed for the money spent.
3. The expense must be directly related to earning your income.
4. You must have a record to prove it.
Work expenses reimbursed to you by your employer are not deductible in your personal income tax return. The ATO can seek information from your employer if it suspects you have claimed as a deduction an expense for which you have already been reimbursed.
Tip! If the expense was for both work and private purposes, you can only claim a deduction for the work-related portion.