Employer’s requirements and the deductibility of work related expenses (WREs)


Some employees may wonder whether a work related expense (or ‘WRE’) becomes deductible merely because their employer specifically requires the employee to incur the expense. Importantly, the ATO’s recent draft ruling on the deductibility of work-related expenses reiterates that an employer’s requirements do not determine the question of deductibility. Specifically, a number of examples contained in the draft ruling confirm that a work related expense may be deductible without an…  Read more