Call Centre Operator

You can claim the work-related portion of running expenses for your home office when you work from home, including:

• the decline in value of office equipment
• electricity for heating, cooling and lighting
• other running expenses

You can only claim the additional running costs incurred as a result of working from home. For example, if you work in your lounge room when others are also present the cost of lighting and heating or cooling that room is not deductible because there is no additional cost for those expenses as a result of you working from home.

To work out your home office expenses, you can use a fixed rate of 52 cents per hour for each hour that you work from home or calculate your actual expenses.

You can’t claim a deduction if your employer paid for the purchase and set up of your home office equipment and furniture, or they reimbursed you for the expense.

You can’t claim occupancy expenses, such as the cost of rates, mortgage interest, rent and insurance.

You can claim the cost of buying, hiring, repairing or cleaning clothing that is unique and distinctive to your job. Clothing is unique if it has been designed and made only for the employer. Clothing is distinctive if it has the employer’s logo permanently attached and the clothing is not available to the public.

You can’t claim the cost of buying or cleaning conventional clothing worn at work, even if you only wear it to work and your employer tells you to wear it – for example, jeans, a blouse or plain black pants.

You can claim self-education, study, seminars and training if they directly relate to your current job as a call centre operator and they:

• maintain or improve the skills and knowledge you need for your current duties – for example, training to use new record-keeping software
• result in or are likely to result in an increase in your income from your current employment – for example, studying for a Certificate III in Customer Engagement.

You need to be able to show how the course relates to your employment and have records for the expenses you claim – such as receipts for course fees, text books, stationery and travel expenses.

You can’t claim a deduction if your study is only related in a general way to your current job or is designed to help you get a new job. For example, you can’t claim the cost to become a mortgage broker.

You can claim the work-related portion of other expenses if they relate to your employment, including:

• logbooks, diaries and pens that aren’t provided by your employer
• union and professional association fees
• phone and internet costs, apportioned for private and work use, with records showing a detailed usage pattern.

You can’t claim

• compulsory pre-employment assessments – for example, a hearing assessment you need to pass as a condition of employment
• costs associated with getting a new job, like paying a professional writer to write your job application
• child care
• food, drinks or snacks you consume during your normal shift
• massages.