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Picture Book · Tax in depth

Three rules for deductions

Story pages

A woman in her late thirties with a short undercut in work boots carrying a toolbox to a ute
Meet Lena. She's 38 and works as an electrician.
A worn leather wallet resting on a workbench beside a pair of pliers
To claim a work expense, she must have paid for it herself and not been reimbursed.
A tidy shoebox of folded papers on a shelf
It must be directly related to earning her income, and she needs a record to prove it.
A plain cardboard box being placed on a doorstep
From the 2026-27 income year, a standard deduction of up to $1,000 is applied automatically for eligible workers. It's law.
Water poured from one jug into another of the same size on a kitchen bench
It's reduced dollar for dollar by the work expenses she claims, so it isn't an extra $1,000 on top. Union fees can still be claimed separately.
A woman in her late thirties with a short undercut sorting papers into folders at a kitchen table
Lena keeps her receipts in case her real costs come to more than $1,000.

The end

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General advice warning. This picture book is general information only. It does not take into account your objectives, financial situation or needs, and it is not personal advice. Rules and thresholds change. Before acting, consider whether it is right for you, read any relevant Product Disclosure Statement and our Financial Services Guide, and seek personal advice. Past performance is not a reliable indicator of future performance.

Information as at 27 October 2026. Sources:

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