In this edition:

Welcome

Super reform passed by both houses

Super bills passed - what you DON'T need to do to prepare

Deductions: what you cannot claim

Illness, Wills and Death - an overview

Below is a list items and costs that a lot of taxpayers commonly think of as tax deductible but that are not considered tax deductible by the ATO.

Eviction of a tenant - Expenses incurred by a rental property owner in raising eviction proceedings against a tenant whose term has expired or who has defaulted on rental payments are not generally allowed as a tax deduction to the property owner.

Grooming - Although you may be required to maintain a certain standard of appearance for your job, costs such as hairdressing or cosmetics are still generally not allowed. Laundry is generally acceptable up to a limit of $150 per year and must be diary substantiated.

Vaccinations - Some disease protections, such as against cattle-borne Q fever, may be allowed however generally claim the cost of vaccination against diseases are not deductible.

Police and record checks - Some checks are required as a prerequisite to secure certain types of employment, such as a "working with children check", but the cost of these clearance procedures are not allowable deductions. Generally the reason given is that the cost is incurred too early to be associated with the particular employment income.

Volunteer work - No deductions are available to cover expenditure made while volunteering for a charity or other not-for-profit organisation. So petrol used while driving to help fight bushfires or other community efforts do not generally qualify.

Driver's licence - Cost of a driver's licence is not generally an allowable deduction, even if it is a condition of your employment. Vehicle expenses such as interest on a loan, repairs, and servicing may be claimable.

For job specific deductions and further information contact your Goodwin Chivas and Co team or view the ATO website.