How Tax Deductions Work for Secretaries and Receptionists
Secretaries and receptionists can claim laptops, computers and tablets, office software and subscriptions, stationery and supplies, union and professional membership fees, compulsory or distinctive uniforms, a work bag or laptop case, travel between separate workplaces and to compulsory training, the work-related share of phone and internet, and home office expenses. Normal travel between home and the office, ordinary office 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.
To claim an expense, you generally need to have paid for it yourself without reimbursement, it must directly relate to earning your employment income, and you must keep suitable records.
This 2026 guide explains the main tax deductions secretaries and receptionists may be able to claim in Australia, along with common office expenses that are considered private.
Secretaries and Receptionists: Employment Overview
- Average weekly pay: $1,141.95
- Employment size: 222,180
- Future growth: Decline
- Skill level: Certificate III or IV
Secretary and Receptionist Tax Deduction Checklist for 2026
| Expense | Potentially claimable? | Main condition |
|---|---|---|
| Travel between separate workplaces | Potentially | Must occur while performing work duties |
| Travel to compulsory training | Potentially | Must relate directly to current employment |
| Normal travel between home and the office | Generally no | Usually considered private travel |
| Work-related phone and internet use | Potentially | Claim only the work-related percentage |
| Laptop, computer or tablet | Potentially | Must be used for employment duties |
| Office software and subscriptions | Potentially | Must relate to current work |
| Stationery and office supplies | Potentially | Must be purchased personally for work |
| Home-office expenses | Potentially | Actual hours worked and records are required |
| Relevant courses and seminars | Potentially | Must maintain or improve current work skills |
| Union and professional membership fees | Potentially | Must relate to current employment |
| Compulsory or distinctive uniform | Potentially | Must meet the ATO’s clothing rules |
| Ordinary office clothing | No | Conventional clothing is private |
| Work bag or laptop case | Potentially | Must be used to carry work items |
| Overnight work travel | Potentially | Must require travel away from home for work |
| Business lunches and social events | Generally no | Usually private or entertainment-related |
| Employer-paid or reimbursed costs | No | You did not ultimately bear the expense |
Typical tax deductions include:
- Motor vehicle travel visiting clients, travelling between separate workplaces, and attending training courses.
- Phone and internet – work %.
- Computers, tools and equipment.
- Overnight travel expenses attending different workplaces and for training purposes – includes airfares, accommodation and meals.
- Handbag, briefcase and satchel.
- Professional seminars, courses, conferences and workshops.
- Reference books, technical journals and trade magazines.
- Self-education courses related to the current job.
- Home office running expenses.
- Union fees, licences, registration and subscriptions.
- Overseas conferences, courses and study tours.
- Compulsory work uniform branded with the employers logo.
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
- Compulsory work uniform
- 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 here to see Tax Calculator for Secretaries and Receptionists.
Secretary and Receptionist Tax Deduction FAQs
What can secretaries claim on tax in 2026?
Secretaries may be able to claim eligible home-office expenses, work-related technology, phone use, stationery, training, union fees and travel between separate workplaces.
What can receptionists claim on tax?
Receptionists may be able to claim expenses directly connected to their employment, including work-related phone use, office equipment, relevant courses and eligible work travel.
Can secretaries claim home-office expenses?
Eligible home-office expenses may be claimable when substantive employment duties are completed from home and the required records of hours worked are maintained.
Can receptionists claim office clothing?
Ordinary office clothing is generally not deductible. A compulsory or distinctive uniform may qualify when it satisfies the relevant ATO requirements.
Can administrative assistants claim a laptop?
A personally purchased laptop may be deductible to the extent it is used for employment duties and has not been reimbursed. Depending on its cost, the deduction may need to be claimed over time.
Last updated: 14 July 2026
