Private ruling: Work related deductions
Date of advice: 20 February 2026
Published: 7 April 2026
Ruling period: Year ending 30 June 2026 | Year ending 30 June 2027 | Year ending 30 June 2028 | Year ending 30 June 2029 | Year ending 30 June 2030
Date scheme commenced: 1 July 2025

Ruling: Q1: Are you entitled to claim a deduction for the decline in value of the item for the period you use it for work purposes? | A1: Yes. Based on the information provided to the Commissioner you are able to claim a deduction for the item to the extent it is used for work purposes. The Commissioner is satisfied that the item has the relevant connection with your work. You are able to claim a deduction under Division 40 of the Income Tax Assessment Act 1997 for the item as it has special characteristics used for work-related purposes.

Relevant facts and circumstances: You work as a professional. You have purchased an item which is required to function within the environment you are working in.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 40-25