Admin assistants and receptionists have a short deduction list, which is why claims go wrong. People claim the work blazer, the parking near the office and the drive in, and miss what is allowed, such as union fees, a work headset or a course that improves their current skills.
This guide covers what you can and cannot claim on your 2025-26 tax return (due 31 October 2026 if you lodge yourself) and what changes for the 2026-27 income year. Every rule and rate was checked on 7 October 2026 against the ATO’s office workers occupation guide and its general work-related deduction pages.
It is written for employees working as receptionists, admin assistants, office managers, personal assistants and data entry staff, including public servants. For the general rules that apply to every employee, see our guide to work-related tax deductions.
Key takeaways
- Three tests: you paid for it and were not reimbursed, it directly relates to earning your income, and you have a record.
- Working from home: 70 cents per hour worked from home under the fixed rate method (2024-25 and 2025-26), with a record of actual hours.
- Car: 88c per km for 2025-26 and 91c per km for 2026-27, up to 5,000 km, for work trips only. Commuting is never claimable.
- Equipment: items costing $300 or less used mainly for work are claimed in full; dearer items are depreciated.
- Clothing: only logo uniforms, registered uniforms and protective items. From 2026-27, all clothing and laundry claims need written evidence.
- Not claimable: plain office wear, grooming, prescription glasses, parking at your regular workplace and work social functions.
Admin and reception deductions at a glance
| Expense | Can you claim it? | Key condition |
|---|---|---|
| Logo uniform or registered uniform | Yes | Compulsory and branded, or registered non-compulsory uniform |
| Plain business clothing | No | Private, even if your employer sets a dress code |
| Working from home running costs | Yes | 70c per hour under the fixed rate, or actual costs |
| Headset, diary, stationery | Yes | Work portion; $300 or less claimed in full |
| Car trips during the workday | Yes | 88c/km (2025-26), 91c/km (2026-27), max 5,000 km |
| Home to office travel and parking | No | Commuting is private |
| Union and professional association fees | Yes | Shown on your income statement or receipt |
| Haircuts, make-up, grooming | No | Private even if your employer expects them |
Source: ATO office workers guide, ATO D1 car expenses 2026, ATO fixed rate method, checked 7 October 2026.
Can admin assistants claim working from home?
Yes, if you work from home to do your job and you incur extra running expenses as a result. Most office workers use the fixed rate method: 70 cents for each hour worked from home for 2024-25 and 2025-26 (the ATO had not published a different 2026-27 rate when we checked). It covers:
- electricity and gas for heating, cooling and lighting
- internet and mobile phone usage
- stationery and computer consumables such as printer ink
Because the rate covers these costs, you cannot claim phone or internet separately on top of it. You can still claim the decline in value of a desk, chair, monitor or laptop separately.
The record that trips people up is hours. The ATO wants a record of the actual hours you worked from home for the whole year, such as a timesheet, roster or diary. The ATO says an estimate won’t be accepted. Keep at least one bill for each running expense the rate covers. See our home office deductions guide for the actual cost method.
Which clothing and laundry costs can office workers claim?
This is where receptionists most often over-claim. According to the ATO office worker expenses A-F page, you cannot claim conventional clothing such as business suits, plain shirts, black pants or shoes, even if your employer requires you to wear them.
You can claim:
- Compulsory uniforms that carry your employer’s logo or branding, such as an embroidered shirt.
- Non-compulsory uniforms registered on the approved occupational clothing register.
- Protective items, which are rare in an office.
- Laundry for those items at $1 per load if the load is only work clothing, or 50c if it is mixed.
The 2026-27 clothing evidence change
Up to and including 2025-26, if your total clothing and laundry claim is $150 or less you do not need written evidence, although you still need to show how you worked it out. From the 2026-27 income year, the ATO’s clothing and laundry page says you need written evidence for all clothing, laundry, repair and dry-cleaning claims. Start keeping a simple laundry diary and receipts from 1 July 2026.
Can I claim my headset, laptop and stationery?
Yes, for the work-related portion. The ATO’s $300 rule lets employees claim an item in full in the year of purchase if it cost $300 or less, is used mainly for work and is not part of a set costing more than $300.
Anything above $300, such as a laptop, is depreciated over its effective life. The ATO office worker expenses T-W page gives the example of $249 headphones used only for work calls, claimed in full. Work diaries, pens and notepads are also deductible.
The instant asset write-off is a small business concession. Employees cannot use it.
When can receptionists claim car and travel costs?
Driving between home and your regular office is private. That is the rule even if you start early, live far away or carry a laptop. Parking at or near your regular workplace and tolls on your commute are also private.
You can claim car costs when you drive from your office to another site, such as a branch or training venue, run work errands during the day, or travel between two separate jobs on the same day.
Under the cents per kilometre method, set out in the ATO D1 car expenses instructions, the rate is 88 cents per km for 2025-26 and 91 cents per km for 2026-27, capped at 5,000 work km a year. You need to show how you worked out your km, such as a diary of trips. Parking and tolls on those work trips are claimable on top. Taxi and ride-share fares for work trips are also deductible.
Worked example: Priya, receptionist, 2025-26
Priya works three days in the office and two days a week from home for 46 weeks. Her timesheet shows 7.5 hours each home day.
Working from home: 2 days x 7.5 hours x 46 weeks = 690 hours. 690 x $0.70 = $483.00.
Headset: bought for work calls for $129, under $300 = $129.00.
Car: 160 km driving from her office to a training site and the bank. 160 x $0.88 = $140.80.
Union fees: $420 shown on her income statement = $420.00.
Total deductions: $483.00 + $129.00 + $140.80 + $420.00 = $1,172.80. On a taxable income in the 30% bracket plus the 2% Medicare levy, that reduces her tax by about $375 ($1,172.80 x 32% = $375.30).
She cannot claim her black trousers, haircuts or office parking.
Can I claim courses and professional development?
The ATO’s office worker expenses P-S page says self-education is deductible if it maintains or improves the skills and knowledge you need for your current duties, or is likely to increase your income from your current job.
The ATO’s own examples make the line clear. An administration officer studying a Bachelor of Business (Marketing) to become a marketing manager cannot claim it. An assistant office manager doing a Diploma of Business Administration can. Deductible costs include course fees, textbooks and stationery. HECS-HELP and other study loan repayments are not deductible. Our self-education guide has more detail.
What else can office workers claim, and what can’t they?
Usually claimable
- Union and professional association fees
- Phone and internet work use, if you don’t use the WFH fixed rate
- Work-related reference books and professional publications
- A first aid course if you are the designated first aid officer and you paid for it
- Overnight travel costs if your employer sends you away and does not pay
Not claimable
- Haircuts, make-up and grooming products, even if your employer expects you to be well groomed
- Prescription glasses or contact lenses, even for screen work
- Food and drinks during normal work hours
- Work lunches, cocktail parties and other social functions
- Parking fines and other penalties
- Relocation costs to take up a job, and your driver’s licence
Source: ATO office worker expenses G-O.
Rule of thumb: if the item would be just as useful outside work, such as clothes, glasses or a haircut, assume it is private unless the ATO guide for office workers says otherwise.
What records do admin workers need?
Keep receipts, a WFH hours record, a car trip diary and your income statement. The ATO’s records you need to keep page says to keep them for 5 years from when you lodge.
If your total work expenses are $300 or less, you do not need written evidence, but you must show how you worked out the claim. Our guide on claims without receipts explains the limits.
Common mistakes admin assistants and receptionists make
- Claiming plain office wear: suits, black pants and white shirts are private, even with a dress code.
- Using 67c for working from home: the fixed rate is 70c per hour for 2024-25 and 2025-26, and it needs actual hours, not an estimate.
- Claiming the commute or office parking: home to regular workplace is private travel.
- Claiming phone and internet on top of the fixed rate: the 70c rate already covers them.
- Claiming employer-paid items: if your employer reimbursed a course or a headset, you cannot claim it.
FAQ about admin assistant and receptionist tax deductions
Can a receptionist claim a work uniform on tax?
Yes, if it is a compulsory uniform that carries your employer’s logo or branding, or a non-compulsory uniform registered on the approved occupational clothing register. You can also claim laundry at $1 a load for work-only washes. Plain corporate clothing such as black pants, a white shirt or a suit is not deductible, even if your employer tells you what to wear.
How much can I claim for working from home as an admin assistant?
Under the fixed rate method you claim 70 cents for each hour you actually worked from home. The rate covers electricity, gas, internet, phone and stationery, so you cannot claim those separately. You need a record of your actual hours, such as a timesheet or diary, kept for the whole year, plus one bill for each running expense the rate covers.
Can I claim my drive to the office or the parking near it?
No. Travel between home and your regular workplace is private, however far you live or however early you start. Parking at or near your regular workplace is also private. You can claim car costs, parking and tolls for trips during the workday, such as driving to a training venue, another office or the bank for your employer.
Can I claim a course in business administration?
You can if the course maintains or improves the skills you use in your current admin role, or is likely to increase your income from that role. The ATO accepts a Diploma of Business Administration for an assistant office manager. A course designed to move you into a different career, such as marketing, is not deductible.
Do I need receipts if my total claim is small?
If your total work-related expenses are $300 or less, you do not need written evidence, but you must have spent the money and be able to show how you worked out the claim. This exception does not cover car, meal allowance or travel allowance expenses. From 2026-27, clothing and laundry claims need written evidence regardless of size.
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This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ATO office workers occupation guide and the ATO working from home, car expenses, $300 asset, clothing and record keeping pages on 7 October 2026. Rates and thresholds change, so confirm the current position before acting.
