WEBVTT

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Bought your own kit because the issued

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gear wasn't suitable. Maybe it was a

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better torch, protective gloves, or a

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bag for carrying your work equipment.

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Can you claim it on tax? Possibly. But

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buying it yourself and using it on duty

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is only the starting point. The key

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questions are, did you pay for it? Was

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it directly connected to earning your

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taxable income? And were you reimbursed?

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Choosing to buy your own equipment

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doesn't automatically rule out a

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deduction just because Defence supplied

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an alternative, but preferring a

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different brand or finding something

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more comfortable doesn't by itself

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establish a claim. A torch used for your

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duties or a bag used to carry work

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equipment may qualify. Clothing and

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footwear have more specific rules.

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Protective items and eligible uniforms

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can be deductible, but ordinary clothing

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and everyday shoes generally aren't,

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even if you only wear them to work.

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Describe the actual item and its

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purpose. Calling it military kit isn't

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enough. What if you also use the item

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outside work? You need to separate the

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work and private use. For example,

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suppose an eligible torch costs $100

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and you use it 80% for work. If it

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qualifies for an immediate deduction,

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the work-related amount would be $80,

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not the full purchase price. More

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expensive equipment may need to be

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claimed over its useful life through

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depreciation rather than all at once.

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And a deduction reduces your taxable

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income. It doesn't mean the ATO pays

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back the full cost of the item. The

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amount you save depends on your tax

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circumstances. Keep the receipt, the

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purchase date, and a note explaining how

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the item supports your duties.

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Record any private use and whether

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Defence reimbursed you. If the expense

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was fully reimbursed, you generally

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can't claim it again. Expenses relating

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to tax-free reserve service also need

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separate consideration. Bought your own

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equipment for Defence work? Keep the

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records and have each item checked. At

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DefenceTax, we help ADF members

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understand what they can claim and how

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to claim it correctly. Book your

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appointment with DefenceTax at

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defencetax.com.au

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or call 0418327096.

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DefenceTax. Professional advice for

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those who serve.