Australian teachers can claim a wide range of work-related expenses on their tax return. Classroom supplies purchased from your own pocket, teacher registration fees, professional development costs, and union fees are among the most common deductions. Here is what primary, secondary, and early childhood teachers employed in Australian schools can typically claim.
Keep your receipts. Every deduction requires evidence. The ATO checks teacher deductions closely because average claims in this occupation group are high relative to income. A record for every item is essential.
Teacher Registration Fees
Teacher registration is mandatory in every Australian state and territory. The annual registration fee paid to your state’s teacher registration authority is fully deductible as a professional registration expense.
| State | Registration body |
|---|---|
| NSW | NSW Education Standards Authority (NESA) |
| VIC | Victorian Institute of Teaching (VIT) |
| QLD | Queensland College of Teachers (QCT) |
| WA | Teacher Registration Board of Western Australia |
| SA | Teachers Registration Board of South Australia |
| TAS | Teachers Registration Board of Tasmania |
| ACT | Teacher Quality Institute |
| NT | Teacher Registration Board of the Northern Territory |
Classroom Supplies and Resources
If you buy materials for your classroom from your own money — and your employer does not reimburse you — these are deductible:
- Art and craft supplies
- Stationery, glue, scissors, rulers
- Books, educational games, puzzles
- Whiteboard markers, chalk, printer ink for class activities
- Tissues, hand sanitiser, cleaning wipes (if purchased for classroom use)
- Class library books
- Reward stickers, certificates, prizes
Keep your receipts. The ATO does not allow flat-rate claims for classroom supplies — every item claimed must be substantiated.
Professional Development
Teacher professional development directly related to your current teaching role is deductible:
- Conference registrations (education conferences, subject-specific conferences)
- Training courses and workshops
- Relevant journals and teaching publications
- Professional reading materials specific to your subject or year level
- Online course subscriptions (e.g., teaching methodology platforms)
A postgraduate Master of Teaching (if you are already a qualified teacher upgrading your skills in your current field) may have a deductible component — this is complex and specialist advice is recommended.
Union and Professional Association Fees
- Australian Education Union (AEU) fees — fully deductible
- Independent Education Union (IEU) fees — fully deductible
- Subject-specific associations (e.g., Mathematical Association of NSW, NATE) — deductible
Home Office
Teachers commonly spend significant time at home marking, programming, and preparing:
- Claim 67c/hour for each hour worked from home (requires a diary or log of hours)
- Alternatively, claim actual additional costs (more complex)
If you have a dedicated home office, keep records of equipment and ongoing costs (internet proportion, electricity proportion).
Computer, Phone, and Internet
- Laptop or computer — work proportion of the purchase price; if under $300 and primarily work use, claim in full; over $300, depreciate over effective life
- Phone — work proportion of bill, based on a 4-week representative sample
- Internet — work proportion, based on usage analysis
Books, Apps, and Subscriptions
Work-related:
- Curriculum support apps and tools
- School management software subscriptions (if paid personally)
- Educational streaming subscriptions used for class content (proportion related to work)
Work-Related Travel
- Travel between two workplaces on the same day (e.g., two different schools) — deductible
- Travel from home to a school other than your normal workplace — potentially deductible
- Normal commute from home to your usual school — not deductible
- Travel to attend a professional development course or conference away from your usual school — deductible work portion
What Teachers Cannot Claim
- Ordinary clothing (even if worn to work)
- A general teaching uniform with no logo or occupational specificity is generally not deductible (unlike nurses’ uniforms)
- Groceries, coffee, and food during the school day
- Gym memberships
- Childcare costs while you attend work or PD
Frequently Asked Questions
Can I claim a dedicated classroom table or storage unit I bought for home? If you purchased furniture specifically for your home office to do school work, the work proportion is potentially deductible via depreciation. The furniture must be genuinely used for work purposes.
Can I claim the cost of setting up a TikTok or YouTube channel for classroom content? If the channel is directly used as part of your teaching and approved by your school, there may be a deductible component. Personal-use social media is not deductible.
Is First Aid training deductible for teachers? Yes, if it is required by your employer as part of your role.
What if I moved to teach in a rural area? Moving expenses (removal costs) for a job transfer are generally not deductible for employees under current ATO rules. However, some location-based tax offsets may apply — check with a tax agent.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent. Find one through the Tax Practitioners Board register.