Quick reference guide
Consultant tax deductions in Australia
What salaried consultants should keep for tax time.
Quick checklist
- WFH utilities, phone, internet, and equipment.
- Professional memberships, courses, and industry events.
- Client-site travel records where eligible.
- Coworking or remote-work costs paid personally.
Remote work adds up
Consultants often split time across home, client sites, and offices. Internet, mobile, coworking, training, and travel records are easy to scatter.
The more varied your week is, the more useful a simple receipt system becomes.
Context matters
A travel receipt without context is hard to assess. Add a note if it relates to travel between work locations, a client engagement, or professional development.
You do not need a long diary. You need enough context for review later.
Make it accountant-friendly
Your accountant does not need a messy inbox. They need dates, merchants, categories, amounts, and receipt evidence.
A clean export turns scattered admin into something reviewable.
Common mistakes to avoid
- Claiming the full cost of a coffee with a client. Meals and entertainment are generally not deductible for an employee, even if work was discussed.
- Claiming an entire phone bill because work calls happen on it. Apply a reasonable work-use percentage backed by a representative usage record.
- Treating client visits as deductible travel without documenting purpose, date, and route. Without notes, the claim is hard to support.
- Forgetting that any client-billed and reimbursed expense doesn't belong in your personal deduction records.
Receipts to search for
Frequently asked questions
Can salaried consultants claim a coworking pass?
Coworking day passes you pay for yourself to perform your work duties may be deductible. Keep the receipt and a short note linking it to the work you did that day. If your employer covers it, you can't claim it.
What about train, taxi, or rideshare fares to client sites?
Travel directly between two different work locations on the same day can often be claimed. Travel from home to your usual office is generally not deductible. Keep date, route, purpose, and the receipt for each trip.
Are professional development courses deductible?
Self-education that maintains or improves the skills used in your current consulting role is generally deductible. Courses for a future career change typically aren't. Keep the invoice and a note linking it to your current scope.
Can I claim mobile and internet on top of WFH hours?
Under the fixed-rate (70c/hour) method, mobile and home internet are bundled in — you can't add them separately. Under the actual cost method, you can claim the work-use percentage of each. Pick one method per income year.
What about industry memberships, journals, and software like Slack or Zoom personal plans?
Memberships and journals connected to your current role can generally be claimed. Personal SaaS subscriptions used for client work follow the same rule — keep receipts and apply a reasonable work-use percentage where mixed.
Sources
Last reviewed 29 Apr 2026 by Kalana Vithana. TaxBoy is not a registered tax agent and this article is general information, not tax advice.