Client Portal
Call (07) 4151 8898 

Employer's requirements and the deductibility of WRE's


Some employees may wonder whether a work-related expense (or 'WRE') becomes deductible merely because their employer specifically requires the employee to incur the expense. 

Importantly, the ATO's recent draft ruling on the deductibility of work-related expenses reiterates that an employer's requirements do not determine the question of deductibility. 

Specifically, a number of examples contained in the draft ruling confirm that a WRE expense may be deductible without an employer requiring the expenditure. For example, a taxpayer incurring expenditure in relation to a course directly connected to their current employments (without their employer's specific support) may still be in a position to claim self-education deductions. 

Alternatively, expenses may be non-deductible despite an employer's specific directions, such as a restaurant requiring its waiters to dress in 'black and whites', or support such as where an employer encourages a dental practice receptionist to undertake a 'Certificate in Dental Assisting' so as to open up a new career opportunity. 

The Money Edge | Bundaberg

Recent Posts

VIEW ALL

Subscribe to keep informed!

Sign up for The Money Edge's Money Tips!

First Name


Email Address

The Money Edge respects your privacy. If you do not wish to receive any further mail from us, please feel free to contact us on the below contact details . For more information about The Money Edge's privacy policy, please refer to our Privacy Policy