How Tax Deductions Work for Human Resource Professionals
Human resource professionals can claim professional memberships and union fees, laptops, monitors and office equipment, HR and recruitment software, reference books and subscriptions, a work bag or laptop case, travel between offices and to client meetings, HR courses, workshops and conferences, the work-related share of phone and internet, and home office running expenses. Normal travel between home and the office, ordinary professional clothing, and business lunches or social events are not deductible. Only the work-related portion is deductible, and only where you paid for it and have records.
The expenses you can claim will depend on whether you work as an employee, contractor, consultant or HR business owner.
To claim an expense, you generally need to have paid for it yourself without reimbursement, it must directly relate to earning your income, and you must keep suitable records. This 2026 guide explains the main tax deductions HR professionals may be able to claim in Australia.
Human Resource Professionals: Employment Overview
- Average weekly pay: $1,541.85
- Employment size: 66,570
- Future growth: 63,400
- Skill level: Bachelor Degree or Higher
HR Professional Tax Deduction Checklist for 2026
| Expense | Potentially claimable? | Main condition |
|---|---|---|
| Travel between offices or workplaces | Potentially | Must occur while performing work duties |
| Travel to client meetings or investigations | Potentially | Must directly relate to current employment |
| Normal travel between home and the office | Generally no | Usually considered private travel |
| Phone and internet use | Potentially | Claim only the work-related percentage |
| Laptop, monitor and office equipment | Potentially | Must be used for employment duties |
| HR and recruitment software | Potentially | Must relate directly to current work |
| Professional memberships | Potentially | Must relate to the current occupation |
| Union fees | Potentially | Must relate to the industry or employment |
| HR courses, workshops and conferences | Potentially | Must maintain or improve current work skills |
| Reference books and HR subscriptions | Potentially | Must relate to current duties |
| Home-office running expenses | Potentially | Work hours and records are required |
| Work bag or laptop case | Potentially | Work-related use only |
| Overnight work travel | Potentially | Must require staying away from home for work |
| Ordinary professional clothing | No | Conventional clothing is private |
| Business lunches and social events | Generally no | Usually private or entertainment-related |
| Employer-reimbursed expenses | No | You did not ultimately bear the cost |
Typical tax deductions include:
- Motor vehicle travel related to visiting clients, travelling between separate workplaces, and attending training courses.
- Phone and internet – work %.
- Overnight travel expenses visiting clients or attending different workplaces – includes airfares, accommodation and meals.
- Handbags, briefcases, and satchels.
- Professional seminars, courses, conferences and workshops.
- Reference books, technical journals and trade magazines.
- Self-education expenses – for courses related to the current job.
- Home office running expenses.
- Union fees, licences, registrations and subscriptions.
Professional memberships.
Non-deductible expenses:
- Cost of business lunches or social events.
Tax Strategies we can assist you with.
- Self-education expenses
- Computers, tools, equipment and other assets
- Union fees, licences, registrations and subscriptions
- Phone and internet
- Motor vehicle expenses: cents per km method
- Home office running expenses
- Handbags, briefcases and satchels
- Overnight travel expenses
Click our income tax calculator to see Tax Calculator for Human Resource Professionals.
Human Resource Professional Tax Deduction FAQs
What can HR professionals claim on tax in 2026?
HR professionals may be able to claim eligible work travel, professional training, memberships, HR software, office equipment and the work-related portion of phone and home-office expenses.
Can HR professionals claim professional membership fees?
Annual HR association membership or accreditation renewal fees may be deductible when they relate directly to the person’s current employment.
Can HR professionals claim courses and conferences?
Courses, seminars and conferences may be deductible when they maintain or improve skills used in the person’s current HR role.
Can HR professionals claim travel to client workplaces?
Travel between offices, clients and separate workplaces may be deductible when undertaken while performing employment duties. Normal home-to-work travel is generally private.
Can HR professionals claim recruitment software?
The work-related portion of recruitment, applicant-tracking, workforce-management and HR software may be deductible when personally paid for and not reimbursed.
Last updated: 14 July 2026
