Lecturers and professors spend their own money on the job in ways few people see: a flight to present a paper interstate, a professional journal subscription, a laptop used for marking late at night. Some of that is deductible. Some of it, like the daily drive to campus, is not.
This guide covers the work-related deductions academics can claim in their 2025-26 tax return, which most people are lodging now, and what changes for 2026-27 when the new standard deduction starts. There is no ATO guide written only for academics, so we have used the ATO teachers and education professionals guide as the closest match, and checked every figure against the ATO pages on self-education, overnight travel, car expenses and working from home.
It is written for employed lecturers, tutors, researchers and professors at Australian universities. If you also teach in schools, our guide to tax deductions for teachers covers that side, and our overview of work-related tax deductions explains the rules that apply to every employee.
Key takeaways
- Working from home: fixed rate of 70c per work hour, backed by a record of the actual hours you worked at home.
- Car trips between campuses on the same day: 88c per km for 2025-26 and 91c per km for 2026-27, up to 5,000 km. Home to campus is private travel.
- Conference travel with an overnight stay is claimable. Private days must be apportioned, and a travel diary is needed for 6 or more nights in a row.
- Study linked to your current academic role is deductible. HECS-HELP fees for Commonwealth supported places and HELP repayments are not.
- Items costing $300 or less used mainly for work can be claimed in full. Dearer items are depreciated over their effective life.
- From 2026-27, a standard deduction of up to $1,000 applies automatically, and claims above it need written evidence for every work expense.
Academic deductions at a glance
| Expense | Claimable? | Main condition |
|---|---|---|
| Union and professional association fees | Yes | You paid and were not reimbursed |
| Professional journals, books, research subscriptions | Yes, work portion | Linked to your current teaching or research duties |
| Conference fees, flights, accommodation, meals | Yes | Work purpose; overnight stay for accommodation and meals; apportion private days |
| Further study, including a PhD | Often | Maintains or improves skills for your current role |
| Laptop, monitor, software, phone | Yes, work portion | Items over $300 are depreciated |
| Working from home | Yes | 70c per hour fixed rate or actual costs, with records |
| Travel from home to campus | No | Private, even for evening or after-hours duties |
| Vaccinations, prescription glasses, conventional clothing | No | Private, even if your employer requires them |
Source: ATO teachers and education professionals deductions, self-education expenses, overnight travel expenses and D1 work-related car expenses 2026, checked 9 October 2026.
Which everyday academic expenses can you claim?
Every claim has to pass the ATO three golden rules: you spent the money yourself and were not reimbursed, the expense directly relates to earning your income, and you have a record to prove it. If an expense is part work and part private, you can only claim the work part.
Books, journals and research tools
Professional publications and work-related subscriptions are deductible, for example a journal in your field or a statistics package you use for your research. General newspapers and magazines are usually private. Software, apps and a VPN used for work can be claimed for the work-use portion.
Union and professional memberships
Union fees, such as NTEU membership, and professional association fees are deductible. From 2026-27 these sit outside the new standard deduction, so you claim them on top of it.
Teaching aids and first aid
Teaching aids you buy yourself can be claimed. A first aid course is deductible if you are the designated first aid person at work and your employer does not pay for it. It is not deductible if the qualification was required before you could start the job.
One point catches many academics. If a cost is paid from a research grant, a professional development fund or a university card, you did not incur it, so you cannot claim it.
Can you claim conference and research travel?
Yes, when the travel is part of your job and you stay away from home overnight. Under the ATO overnight travel rules, you can claim accommodation, meals, incidentals such as parking or local transport, and the airfare to get there. Day trips do not give you a deduction for food and drink.
Mixed trips need care:
- Private activity is incidental, such as a half-day tour during an 8-day conference: the trip can usually be claimed in full.
- A holiday added at another place: claim the flights to and from the conference city and your costs there. Travel to the holiday spot and costs there are private.
- Holiday days in the same city: apportion the airfare by work days and claim accommodation and meals only for the work days.
- Family comes along: claim what it would have cost you alone, such as a single room.
- Seminar while on holiday: only the seminar fee is deductible.
You need a travel diary if you are away for 6 or more nights in a row. Keep receipts for 5 years from the date you lodge. If your university pays a travel allowance, see our guide to ATO meal and travel allowances.
How do car and transport claims work for lecturers?
You can claim using your own car to travel between campuses or workplaces for the same employer on the same day, between two separate jobs on the same day, or from home to an alternative workplace. Normal trips from home to your usual campus are private, including trips for evening lectures, open days or other after-hours duties.
Most academics use the cents per km method, which covers all running costs. If you use it or the logbook method, you cannot also claim fuel, servicing or insurance for that car.
| Rate or rule | 2025-26 | 2026-27 |
|---|---|---|
| Cents per km car rate | 88c | 91c |
| Maximum km under cents per km | 5,000 | 5,000 |
| Working from home fixed rate | 70c per hour | 70c per hour |
| No receipts if total work expenses are $300 or less | Yes, but show your calculation | No longer applies |
| Clothing and laundry up to $150 without written evidence | Yes | No, written evidence required |
| Standard deduction for work expenses | Not available | Up to $1,000 |
Source: ATO car expenses, fixed rate method, records you need to keep, clothing and laundry and standard deduction pages.
Can you claim further study, a PhD or a teaching qualification?
Self-education is deductible when it maintains or improves the skills you need in your current job, or is likely to increase your income from it. Study that only relates generally to your work, or that helps you get a new job, does not qualify. The ATO example is a nurse studying medicine.
For an academic, a PhD or a higher education teaching qualification can qualify when it is connected to the role you already hold. You can claim:
- course and conference fees, including FEE-HELP fees in the year you incur them
- textbooks, stationery, and professional or academic journals
- car travel from home or work to the place of study, and parking there
- decline in value of a computer or desk used for study
You cannot claim HECS-HELP fees for a Commonwealth supported place, HELP repayments, or fees your employer pays. The old $250 reduction no longer applies from 1 July 2022. Our self-education expenses guide has more examples, and the ATO self-education page sets out the full list.
What about working from home and your own equipment?
Marking, lecture preparation and research writing are often done at home. The ATO fixed rate method lets you claim 70c for each hour worked from home. It covers energy, internet, phone and stationery, so do not claim those again. You need a record of the actual hours you worked at home. Our home office deductions guide compares this with the actual cost method.
Equipment is separate. Under the $300 rule, an item costing $300 or less that you use mainly for work, and that is not part of a set costing more, can be claimed in full. A laptop or monitor costing more is depreciated, and you claim only the work-use share. A laptop the university supplies cannot be claimed at all.
What changes in 2026-27 with the standard deduction?
From the 2026-27 return, Australian residents with salary or wage income get a standard deduction of up to $1,000 without needing receipts. Work expenses such as car, travel, working from home and stationery reduce it dollar for dollar. Union fees, professional association fees, gifts and the cost of managing your tax affairs do not.
If your work expenses add up to more than $1,000, you claim the actual amounts and need written evidence for all of them. An academic with large conference costs will still itemise. One whose only claim is union fees will get those plus the full standard deduction. The ATO guidance is based on a draft ruling, LCR 2026/D5, so details may still change.
Worked example: a lecturer in 2025-26
Priya is a lecturer earning $120,000 in 2025-26. She paid for these herself and was not reimbursed:
- Working from home: 400 hours x 70c = $280
- Union fees: $780
- Interstate conference, 3 nights: flights $520 + accommodation 3 x $210 = $630 + meals $180 = $1,330
- Car trips between two campuses: 600 km x 88c = $528
- Two professional books at $120 each, not a set: $240
Total deductions: $280 + $780 + $1,330 + $528 + $240 = $3,158.
At her marginal rate of 30% plus the 2% Medicare levy, the tax saving is $3,158 x 32% = $1,010.56. She did not claim her daily drive to campus or her flu shot.
Rule of thumb: Ask two questions before you claim: did this come out of my own pocket, and is it for the academic job I hold now? If either answer is no, leave it out.
Common mistakes academics make
- Claiming the commute: driving from home to your usual campus is private, even for evening classes.
- Using old rates: 67c per hour and 85c per km are out of date. Use 70c per hour and 88c per km for 2025-26.
- Claiming grant-funded costs: anything paid or reimbursed by the university or a grant is not your deduction.
- Not apportioning conference holidays: extra private days reduce the airfare you can claim.
- Claiming private health costs: vaccinations and prescription glasses are not deductible, even if required for work.
FAQ about tax deductions for lecturers and professors
Can I claim my academic gown or regalia?
Only if it meets the ATO clothing rules. Conventional clothing is never deductible, even when your employer expects you to wear it. A compulsory uniform that a workplace agreement or policy explicitly requires can be claimed, including hire and cleaning costs. Check whether your university policy actually requires the item you bought, and keep that policy with the receipt.
Can I claim a conference if I add a holiday?
Yes, but only the work part. If the private days are incidental, such as an afternoon of sightseeing, the trip can usually be claimed in full. If you add whole holiday days, apportion the airfares and claim accommodation and meals only for the conference days. Side trips to other places are private.
Is my PhD tax deductible?
It can be, if it maintains or improves the skills you need in the academic job you hold now, or is likely to increase your income from that job. It is not deductible if it is aimed at getting a new job. Fees paid with HECS-HELP for a Commonwealth supported place and HELP repayments are never deductible.
Do I need receipts for small claims?
For 2025-26, if your total work expenses are $300 or less you do not need receipts, but you must show how you worked out the claim. That exception ends from 2026-27. From then, the standard deduction of up to $1,000 applies, and if you claim more than it you need written evidence for every work expense.
Can I claim research costs paid from my grant?
No. If a cost is paid from a research grant, a professional development fund or a university card, or you are reimbursed, you did not incur it yourself and cannot claim it. Only claim the part you paid personally and were not paid back for, and keep the receipt to prove it.
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Talk to a registered tax agent
Nanak Accountants can review your academic deductions, check your conference and study claims, and lodge your 2025-26 return before the deadline. Call 1300 626 258 to book a time with a registered tax agent.
This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ATO teachers and education professionals guide, self-education, overnight travel, car expense, working from home, records and standard deduction pages on 9 October 2026. Rates and thresholds change, so confirm the current position before acting.
