Income includes:

• Salary or wages
• Commissions
• Bonuses
• Tips
• Gratuities
• Jury attendance fees
• Income from sickness and accident insurance policies
• Income from Centrelink
• Investment income from bank deposits and shares

You can cliam deductions for expenses if all the following apply:

• You incurred the expense doing your job
• The expense is not private or personal
• You can produce receipts or other written evidence

You generally cannot claim the following expenses associated with your work:

• Travel between your home and your workplace
• Expenses for a uniform consisting of conventional clothing like a black skirt and white shirt or blouse
• Self-education expenses where the course you are undertaking does not have sufficient connection to your current employment

If you claim more than $300 for work-related expenses, you must keep written evidence, such as receipts, for the whole amount not just the amount over $300.