Tax Deductions for Police Officers Checklist

To be tax deductible, expenses must be actually incurred and must be directly connected with your income earning activity. If an expense has joint business and personal purposes, only the business-related portion may be claimed as a tax deduction. Receipts are essential to prove an expense was incurred.

Tax Deductions:

  • Expenses actually incurred in respect of allowances paid by the Department
  • Expenses related to uniforms, uniform replacements, laundry and maintenance
  • Car expenses for travel between places of work eg between police stations on the same day
  • Car expenses for travel if you are carrying bulky goods related to work
  • Self-education expenses if directly related to work and promotion
  • Ammunition used for work or training
  • Protective vests or body armour
  • Depreciation of high-value items of equipment eg telephones, answering machines, guns, equestrian kit etc, if used in relation to work
  • Low value items of equipment eg holsters, gauntlets, tools
  • Memberships: Police Union, Federal Police pistol clubs, gyms if your work requires very high levels of fitness
  • Training courses required for work but not paid for by the Department eg. First Aid
  • Sun protection items if you meet the definition of an “outdoor worker”
  • Home office or study
  • Stationery and street directories if required for work
  • Publications relevant to police work
  • Telephone expenses in certain circumstances

Not Tax Deductions

  • Clothing other than uniforms, uniform replacements and clothing applicable to plain clothes operations
  • Entertainment
  • Overseas income and expenses – speak to one of the DBA Accountants Team Members
  • Capital Gains Tax

Talk to us before claiming a tax deduction for rates and mortgage interest in respect of your home office/study

If you hold open meetings at home, your home may become a “place of business” within the meaning of the Capital Gains Tax legislation – again check with DBA before taking any action. If you have a lot of receipts, you may summarise them for us. Just remember to keep your receipts for five years. If you are unsure whether an expense is deductible, provide us with the details. We will then let you know if you can make a claim.