This is general information only. A tax deduction generally needs to be paid by you, not reimbursed, directly connected to earning your income, and supported by records. Check the ATO Australian Defence Force income and deduction guide or ask a registered tax agent before lodging.
Allowances are income first
ADF allowances, deployment-related payments and reimbursements need to be checked carefully. Some payments are assessable income, some may be shown separately, and reimbursement arrangements can affect whether an expense is deductible.
Do not assume an allowance equals a deduction. Start with what was paid, then review what you personally spent and whether it directly relates to earning your income.
Postings and relocation costs
Relocation and posting costs are often private or covered by Defence arrangements. If costs were reimbursed, they generally cannot also be claimed as deductions.
Keep posting orders, reimbursement records and receipts together so your tax agent can see what happened without guessing.
Work-related travel
Travel between work locations or temporary duty locations can be deductible in some circumstances, but ordinary travel between home and your regular place of duty is usually private.
Travel claims are strongest when supported by orders, rosters, itineraries, accommodation records and a clear reason for the trip.
Uniforms, protective items and equipment
Occupation-specific uniforms, protective items and certain equipment may be claimable where you paid for them yourself, were not reimbursed, and the item is connected to your duties.
Private fitness, grooming and ordinary clothing are common areas to treat cautiously.
Records to keep
- Income statements and allowance details.
- Posting orders and travel approvals.
- Receipts for eligible uniform, equipment and protective items.
- Reimbursement records.
- Travel diaries, itineraries and work purpose notes.
Common questions
Are ADF allowances automatically deductible?
No. Allowances are income. A deduction depends on the expense, work connection, reimbursement status and records.
Can Defence members claim relocation costs?
Relocation costs are often private or reimbursed. Keep records and get advice before claiming.
What records help with ADF travel claims?
Orders, itineraries, rosters, receipts, travel diaries and reimbursement details are useful records.
Need help with Defence travel records?
DefenceTax can review postings, allowances, reimbursements and records before lodgement.
Ask a Defence tax question