Tax deductions for defence force members
Defence force members are employed by the Federal Government to protect and defend the citizens of Australia.
Average weekly pay: $1,436
Employment size: 79,424
Future growth: Moderate
Skill level Certificate II or III
Typical tax deductions include:
- Motor vehicle travel to and from work if having either shifting workplaces (working at more than one site each day before returning home), or transporting bulky equipment – e.g. field equipment packs.
- Motor vehicle travel between different work sites (barracks) and training related travel.
- Fitness expenses if the job requires a fitness level well above the ADF general standard – e.g. for a physical training instructor with the Australian Special Forces.
- Telephone and internet – work %.
- Compulsory mess subscriptions.
- Military service uniforms including military white, blue or khaki shirts with rank or other embellishments, standard matching trousers, regulation jumpers and jackets, official mess uniform, hats or caps with rank or other embellishments, service dress shoes, service handbags and clutch bags, socks and stockings, and camouflage shirts and trousers.
- Costs incurred in performing extra regimental duties (ERD) – as long as the ERD activity forms part of the income-earning activities and it is not a private or domestic expense.
- Computers tools, and equipment – includes rifles, ammunition, cleaning equipment, pack, swag, sleeping bag, webbing, pouches, bivvy bag, dive bag, multi-tool, compass, headlamp, torch, medkit, knife, GPS, hydration pack, and camping equipment.
- Union fees, licences, registrations and subscriptions.
- Self-education expenses – if the course relates directly to the current or next planned ADF promotion.
- Home office running expenses.
- Sunglasses, sunscreens and cosmetics.
- Overnight travel expenses attending different workplaces and for training.
- Private travel including to and from work, to the canteen, and to the gym.
- Gym fees to maintain personal fitness.
- Haircuts, grooming, weight loss programs or supplies – even though the ADF has specific regulations.
- Attending social functions – even if compulsory.
- Sports attire – includes tracksuits, shorts, and sports shoes.
- Costs of food, drink and entertainment at the mess.
As Australian Defence Force members are entitled to full medical treatment they are eligible to receive an exemption (either full or half) from the Medicare levy charge. A special Overseas Forces Tax Offset is available to members of the Australian Defence Force who have served in a specified overseas locality as a member of the Australian Defence Force or the United Nations armed force, and their income for that service was not specifically exempt from tax.
Tax Strategies we can assist you with.
Self education expenses
Sunglasses, sunscreens and cosmetics
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
Overnight travel expenses
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