Police Officer Tax Deductions
Australia 2026
Sworn Police & Protective Service Officers — your complete ATO-aligned 2026 guide.
Last updated: May 2026
If you work as a police officer in Australia, you're entitled to claim a deduction for many of the costs you incur doing your job. The ATO has specific rules about what counts and what doesn't — and getting it right can mean a meaningfully bigger refund. This guide covers every tax deduction available to Australian police officers for the 2025–26 financial year, based on published ATO guidance for the Emergency Services sector. We break down what's fully deductible, what's partially deductible (and how to apportion it), and what to avoid claiming.
The 3 ATO golden rules
To claim a work-related deduction, you must meet all three:
- You paid for it personally and weren't reimbursed.
- The expense directly relates to earning your income.
- You have a record (usually a receipt).
💡 Tap any deduction below to expand the full ATO reasoning, claiming guidance, and records you need to keep.
✓Fully deductible14 items
These expenses are claimable at 100% of the cost. Keep your receipts and claim them on your return.
👮
Compulsory uniform items not issued
Compulsory uniform items you pay for personally are deductible.
Compulsory uniform items not issued
Compulsory uniform items you pay for personally are deductible.
📋 Why this matters
The ATO accepts deductions for clothing that is 'occupation specific' (clearly identifies you as belonging to a particular profession), 'protective' (provides protection from work-related risks), or a 'compulsory uniform' (distinctive to your employer, registered on the ATO Register of approved uniforms, and enforced by a strict workplace policy). Conventional clothing — even if your employer requires it — is never deductible.
✅ How to claim
Claim the full purchase cost in the year of purchase. Keep your receipt. If you bought items in multiple transactions, total them on your return under 'Work-related clothing, laundry and dry cleaning expenses' (item D3).
📁 Records to keep
Receipt showing date, vendor, item and amount. Photo of the item (showing logo/distinctive features) helps in an ATO review.
💡 Pro tipIf your total work-related clothing, laundry and dry cleaning claim is $300 or less for the year, you don't need written evidence — but the ATO can still ask you to explain how you calculated it.
✨
Boot polish and uniform maintenance
Maintenance products required for your uniform are deductible.
Boot polish and uniform maintenance
Maintenance products required for your uniform are deductible.
📋 Why this matters
The ATO accepts deductions for clothing that is 'occupation specific' (clearly identifies you as belonging to a particular profession), 'protective' (provides protection from work-related risks), or a 'compulsory uniform' (distinctive to your employer, registered on the ATO Register of approved uniforms, and enforced by a strict workplace policy). Conventional clothing — even if your employer requires it — is never deductible.
✅ How to claim
Claim the full purchase cost in the year of purchase. Keep your receipt. If you bought items in multiple transactions, total them on your return under 'Work-related clothing, laundry and dry cleaning expenses' (item D3).
📁 Records to keep
Receipt showing date, vendor, item and amount. Photo of the item (showing logo/distinctive features) helps in an ATO review.
💡 Pro tipIf your total work-related clothing, laundry and dry cleaning claim is $300 or less for the year, you don't need written evidence — but the ATO can still ask you to explain how you calculated it.
🧺
Laundry and dry cleaning of uniforms
Laundry of compulsory uniforms is deductible (up to $150 without receipts).
Laundry and dry cleaning of uniforms
Laundry of compulsory uniforms is deductible (up to $150 without receipts).
📋 Why this matters
The ATO accepts deductions for clothing that is 'occupation specific' (clearly identifies you as belonging to a particular profession), 'protective' (provides protection from work-related risks), or a 'compulsory uniform' (distinctive to your employer, registered on the ATO Register of approved uniforms, and enforced by a strict workplace policy). Conventional clothing — even if your employer requires it — is never deductible.
✅ How to claim
Claim the full purchase cost in the year of purchase. Keep your receipt. If you bought items in multiple transactions, total them on your return under 'Work-related clothing, laundry and dry cleaning expenses' (item D3).
📁 Records to keep
Receipt showing date, vendor, item and amount. Photo of the item (showing logo/distinctive features) helps in an ATO review.
💡 Pro tipIf your total work-related clothing, laundry and dry cleaning claim is $300 or less for the year, you don't need written evidence — but the ATO can still ask you to explain how you calculated it.
📄
Police Association / Federation membership
Police union membership fees are deductible.
Police Association / Federation membership
Police union membership fees are deductible.
📋 Why this matters
Subscriptions and memberships to industry bodies, unions, and professional associations are deductible when they relate to your current employment under Section 8-1 of ITAA 1997. Mandatory licences and registrations required to perform your job (AHPRA, electrical licence, real estate licence, etc.) are also fully deductible.
✅ How to claim
Claim the full annual fee in the year you paid it. Claim under item D5 (Other work-related expenses).
📁 Records to keep
Invoice or receipt from the association/regulator showing the amount and period of cover.
💡 Pro tipIf you joined mid-year, claim only the portion you paid (not the full annual fee). If your employer reimbursed you, you cannot claim — even partially.
🎯
Self-funded firearm and tactical training
Skill-maintenance training required for your role is deductible.
Self-funded firearm and tactical training
Skill-maintenance training required for your role is deductible.
📋 Why this matters
Self-education expenses are deductible when the course (a) maintains or improves the skills you currently use to earn your income, OR (b) is likely to result in increased income from your current role (Taxation Ruling TR 2024/3). It's NOT deductible when the course leads to a new career, new field, or just 'general' knowledge.
✅ How to claim
Claim under item D4 (Work-related self-education expenses). Includes course fees, textbooks, stationery, internet, depreciation on a computer used for study, and travel from work (NOT home) to the place of study.
📁 Records to keep
Course enrolment confirmation, receipts, and ideally a written statement from your employer or in your records showing how the course relates to your current role.
💡 Pro tipGovernment-subsidised courses (HECS/HELP) — the loan repayments themselves are NOT deductible. But upfront fees you paid (not loaned) are. Also, the $250 'non-deductible' threshold was abolished from 1 July 2022 — every dollar of self-education is now claimable from day one.
⛑️
First aid certificate and refreshers
First aid training required for your role is deductible.
First aid certificate and refreshers
First aid training required for your role is deductible.
📋 Why this matters
First aid certificates and safety training are deductible when (a) required by your employer or industry, OR (b) you're a designated first aid officer at work. The connection to your income-earning role is direct.
✅ How to claim
Claim the full course fee in the year you paid. Under D4 (self-education) or D5 depending on duration. Travel to the course location is also claimable.
📁 Records to keep
Course receipt and the resulting certificate showing the date.
💡 Pro tipIf your employer pays for the course, you cannot claim it. If they reimbursed you AFTER you paid, also no claim.
🕶️
Sunglasses (operational use)
Protective sunglasses for outdoor duties are deductible.
Sunglasses (operational use)
Protective sunglasses for outdoor duties are deductible.
📋 Why this matters
Sun protection (sunscreen, broad-brim hats, sunglasses) is deductible if your work requires you to spend substantial time outdoors in the sun. The ATO accepts this under TR 95/8 for outdoor workers (tradies, drivers, surveyors, fitness instructors working outdoors, etc.). Office workers cannot claim — even if they drive to work.
✅ How to claim
Claim the full cost under D3 (if protective clothing/hat) or D5 (if sunscreen). For sunglasses over $300, depreciate them.
📁 Records to keep
Receipt for the purchase. Be ready to explain why your work requires outdoor time.
💡 Pro tipPrescription sunglasses for outdoor workers — only the 'extra' cost of UV protection beyond regular glasses is deductible. Regular prescription glasses aren't deductible even for outdoor work.
⌚
Watch with second hand
A watch required for shift work and timing is deductible.
Watch with second hand
A watch required for shift work and timing is deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a police officer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. A watch required for shift work and timing is deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
🏃
Compulsory fitness assessments (self-funded)
Compulsory fitness test costs paid personally are deductible.
Compulsory fitness assessments (self-funded)
Compulsory fitness test costs paid personally are deductible.
📋 Why this matters
Gym memberships are generally a private expense because fitness benefits you personally regardless of work. The ATO accepts deductions only when fitness is a 'genuine occupational requirement' of an extreme nature — e.g., elite athletes, defence force special operations, certain emergency services with mandatory fitness standards beyond ordinary expectations.
✅ How to claim
Most employees cannot claim. ADF members with mandatory PT requirements MAY be able to claim under narrow circumstances.
📁 Records to keep
If claiming as ADF/elite athlete, keep evidence of mandatory fitness requirements beyond normal employment.
💡 Pro tipPolice, firefighters, and most emergency services workers CANNOT claim gym memberships even though fitness helps their job — the ATO requires the standard to be far above general workplace fitness.
📚
Reference texts and police manuals
Work-related reference materials are deductible.
Reference texts and police manuals
Work-related reference materials are deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a police officer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Work-related reference materials are deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
🎓
Specialist training courses (current role)
Training that maintains your police role skills is deductible.
Specialist training courses (current role)
Training that maintains your police role skills is deductible.
📋 Why this matters
Self-education expenses are deductible when the course (a) maintains or improves the skills you currently use to earn your income, OR (b) is likely to result in increased income from your current role (Taxation Ruling TR 2024/3). It's NOT deductible when the course leads to a new career, new field, or just 'general' knowledge.
✅ How to claim
Claim under item D4 (Work-related self-education expenses). Includes course fees, textbooks, stationery, internet, depreciation on a computer used for study, and travel from work (NOT home) to the place of study.
📁 Records to keep
Course enrolment confirmation, receipts, and ideally a written statement from your employer or in your records showing how the course relates to your current role.
💡 Pro tipGovernment-subsidised courses (HECS/HELP) — the loan repayments themselves are NOT deductible. But upfront fees you paid (not loaned) are. Also, the $250 'non-deductible' threshold was abolished from 1 July 2022 — every dollar of self-education is now claimable from day one.
🛡️
Income protection insurance
Income protection premiums paid outside super are deductible.
Income protection insurance
Income protection premiums paid outside super are deductible.
📋 Why this matters
Income protection insurance premiums are deductible because the policy protects your taxable income — if you can't work, the policy pays you a taxable benefit. Set out in TR 95/29 and ITAA 1997 Section 8-1. This applies ONLY to premiums paid outside super (if your insurance is inside your super fund, the fund claims it, not you).
✅ How to claim
Claim the annual premium under D15 (Other deductions — gifts, donations, cost of managing tax affairs, premiums for income protection insurance).
📁 Records to keep
Insurance policy document and proof of premium payment (bank statement, receipt).
💡 Pro tipLife insurance, total and permanent disability (TPD), and trauma insurance premiums are NOT deductible — only income protection. If your premium covers multiple types, ask your insurer for a breakdown.
📓
Stationery and notebooks
Work-related stationery is deductible.
Stationery and notebooks
Work-related stationery is deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a police officer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Work-related stationery is deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
🅿️
Parking and tolls (work travel)
Parking and tolls during work-related travel are deductible.
Parking and tolls (work travel)
Parking and tolls during work-related travel are deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a police officer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Parking and tolls during work-related travel are deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
◐Partially deductible5 items
These costs are split between work and private use. You can only claim the work-use percentage — keep a 4-week diary or 12-week logbook to support the apportionment.
📱
Mobile phone (work-related use)
Work-related calls, messages and data are deductible at the work-use percentage based on a 4-week log.
Mobile phone (work-related use)
Work-related calls, messages and data are deductible at the work-use percentage based on a 4-week log.
📋 Why this matters
Your phone is a private asset that you sometimes use for work. The ATO requires you to identify the 'work-use percentage' based on actual usage records, and only that percentage of your bill is deductible. This is set out in TR 98/14 and PCG 2017/D7. The work-use must be 'reasonable and verifiable' — you can't just claim 50% because it feels right.
✅ How to claim
Keep a representative 4-week diary recording every work-related call, text and data session. Calculate the percentage of total usage. Apply that percentage to your annual bill. Claim under D5 (Other work-related expenses).
📁 Records to keep
Your phone bill plus a 4-week usage diary. The diary should record date, duration/data, and whether each item was work or private.
💡 Pro tipCommon mistake: claiming 100% work-use. The ATO almost never accepts this for employees because you'd need separate work and personal phones. Be realistic — 30-50% is typical for most jobs.
🌐
Home internet (work-related use)
The work-related proportion of your home internet is deductible based on usage records.
Home internet (work-related use)
The work-related proportion of your home internet is deductible based on usage records.
📋 Why this matters
Like your phone, your home internet is a shared private/work asset. Only the work-use percentage of the bill is deductible under TR 93/30. The ATO accepts apportionment based on time spent on work activities online, data usage logs, or other reasonable methods.
✅ How to claim
Track 4 weeks of typical internet use. Estimate the work-related percentage (work-from-home, CPD courses, work emails after hours). Apply to your annual internet bill. Claim under D5.
📁 Records to keep
Internet bill plus a usage diary or written estimation of work-related hours/data.
💡 Pro tipIf you use the ATO's 70c/hour 'fixed rate' method for working from home, you CANNOT separately claim internet — it's already included in the 70c rate. You'd need to use the 'actual cost' method to claim internet separately.
💻
Laptop or computer (work use)
The work-related percentage of a personal laptop used for work is deductible; items over $300 are depreciated.
Laptop or computer (work use)
The work-related percentage of a personal laptop used for work is deductible; items over $300 are depreciated.
📋 Why this matters
This is a 'mixed-use' expense — partly for work, partly private. The ATO requires you to identify the work-use portion using a 'reasonable and verifiable' method (TR 93/30). Only the work portion is deductible. The work-related percentage of a personal laptop used for work is deductible; items over $300 are depreciated.
✅ How to claim
Determine the work-use percentage based on a representative period (typically a 4-week diary for ongoing costs like phone/internet, or a 12-week logbook for vehicle costs). Apply that percentage to the total cost.
📁 Records to keep
Keep both the original invoice/bill AND your diary or logbook showing how you calculated the work-use percentage. Both are required if the ATO asks.
💡 Pro tipThe ATO accepts reasonable estimates supported by your records. Don't claim 100% work use of shared assets — it's the #1 red flag in their review systems.
🚗
Travel between stations or to court
Travel between work locations is deductible; commute is not.
Travel between stations or to court
Travel between work locations is deductible; commute is not.
📋 Why this matters
This is a 'mixed-use' expense — partly for work, partly private. The ATO requires you to identify the work-use portion using a 'reasonable and verifiable' method (TR 93/30). Only the work portion is deductible. Travel between work locations is deductible; commute is not.
✅ How to claim
Determine the work-use percentage based on a representative period (typically a 4-week diary for ongoing costs like phone/internet, or a 12-week logbook for vehicle costs). Apply that percentage to the total cost.
📁 Records to keep
Keep both the original invoice/bill AND your diary or logbook showing how you calculated the work-use percentage. Both are required if the ATO asks.
💡 Pro tipThe ATO accepts reasonable estimates supported by your records. Don't claim 100% work use of shared assets — it's the #1 red flag in their review systems.
🏠
Home office running costs
Electricity, gas, and depreciation of office furniture used for work are deductible (70c/hr fixed rate or actual cost method).
Home office running costs
Electricity, gas, and depreciation of office furniture used for work are deductible (70c/hr fixed rate or actual cost method).
📋 Why this matters
When you work from home, you incur additional running costs (electricity, gas, internet, phone, depreciation of office furniture and equipment). The ATO offers two methods to claim these under PCG 2023/1: the 'fixed rate' method (70c per hour worked from home, covers all running costs except depreciation of furniture/equipment) or the 'actual cost' method (calculate each cost individually, more work but often higher).
✅ How to claim
Keep a record of hours worked from home (a timesheet, calendar entries, or work-from-home log). For the fixed rate: hours × $0.70 = deduction. For actual cost: apportion each utility bill by % of home used for work + work hours.
📁 Records to keep
Hours worked from home is MANDATORY from 1 March 2023 — estimates are no longer accepted. Use a diary, app log, or work calendar.
💡 Pro tipFor most employees, the 70c/hour fixed rate is simpler and gives a similar result to actual cost. But if you have a dedicated home office and high electricity bills (FIFO workers, content creators), actual cost can be substantially more — worth the extra paperwork.
✗Not deductible1 items
Common audit traps. Claiming these can trigger ATO review and penalties. Knowing what NOT to claim is just as important.
💇
Personal grooming and haircuts
Personal grooming is private in nature and not deductible.
Personal grooming and haircuts
Personal grooming is private in nature and not deductible.
📋 Why this matters
Personal grooming — haircuts, makeup, manicures, skincare, dental work — is a private expense under ITAA 1997. Even if your job requires you to be well-presented (sales, real estate, hospitality), the ATO considers grooming inherent to your private life. The only exceptions are very narrow: theatre/film performers requiring a specific look for a specific role.
✅ How to claim
Don't claim personal grooming.
📁 Records to keep
N/A.
💡 Pro tipStage makeup used exclusively in performance (not removable street makeup) and specific hair treatments for an identified role (e.g., bleaching for a character) MAY be deductible for performing artists — but the ATO requires evidence of the specific role and the cost not being for ongoing personal benefit.
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Lodge your return →Frequently asked questions
What's the simplest way to track police officer deductions during the year?
Keep a separate folder or app (like Receipt Bank or your phone's notes) and capture every work-related receipt as you spend. The 'shoebox approach' costs most police officers thousands in lost refunds each year.
Can I claim something my employer reimbursed?
No. If you've been reimbursed (or it was salary-packaged), you can't claim a deduction for it as well.
Do I need receipts for everything?
You need a receipt or written record for any deduction. For laundry up to $150 and small expenses up to $300 in total, you can use the ATO simplified methods without keeping every receipt.
What's the difference between deductible and partial?
Fully deductible means you can claim 100% of the cost. Partial means it's split between work and private use — you can only claim the work-use percentage based on a diary or logbook.
How long do I need to keep my receipts?
Five years from the date you lodge your tax return. The ATO can ask for records anytime in that window.