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Tax deductions · Police officer

If you're a police officer, it pays to know what you can claim.

As a police officer, certain work-related costs are deductible at tax time. Here's a plain-English guide to what generally counts and what doesn't.

ⓘ General information only — not personal advice. See full disclaimer below.

Before you claim — the three rules

01
You must have spent the money yourself and weren't reimbursed.
02
The expense must directly relate to earning your income.
03
You must have a record — usually a receipt — to prove it.

You can only claim the work-related portion of an expense, not any part that relates to private use.

Phone and internet expenses

You may be able to claim

  • ✓The work-related portion of phone and internet usage if your employer needs you to use your own personal devices for work.

Car expenses

You may be able to claim

  • ✓The cost of driving between separate jobs on the same day, such as police officer to a second job as a security guard.
  • ✓The cost of driving to an alternate workplace for the same employer on the same day, such as travelling to a crime scene.
  • ✓Trips between home and work in limited cases where you carry bulky equipment that is essential, has no secure storage at work, and is at least 20kg or cumbersome to transport.

You generally can't claim

  • ✕Normal trips between home and work, even if you live far away or work night or public holiday shifts.

Self-education expenses

You may be able to claim

  • ✓Self-education that relates directly to your current job, such as a defensive driving course.

You generally can't claim

  • ✕Study that only relates generally to your job or helps you get a new job outside the police force.

Clothing expenses

You may be able to claim

  • ✓The cost of mending or cleaning your police uniform.

You generally can't claim

  • ✕Buying or cleaning plain clothing worn at work, even if required by your employer.

Other common deductible expenses

  • ✓Union and professional association fees (work-related portion).
  • ✓Technical or professional publications (work-related portion).
  • ✓You can't claim haircuts, grooming, weight loss programs or supplies, even if there are specific regulations.
  • ✓You can't claim the cost of attending social functions.
  • ✓You can't claim fitness expenses, except where your role requires a level of fitness well above ordinary police standards, such as special operations.
Book an appointment →Read the official ATO guide

Last updated 19 June 2026

General information only — not personal tax advice.This guide is based on the Australian Taxation Office's (ATO) occupation and industry specific guidance and is provided by BelairTax as general information only. It is current as at 19 June 2026 and may change as tax laws, ATO positions and individual circumstances change. It does not take into account your particular objectives, financial situation or needs, and it is not personal tax, financial or legal advice. Whether you can claim a deduction depends on your specific circumstances — generally you must have spent the money yourself and not been reimbursed, the expense must directly relate to earning your income, and you must keep a record (usually a receipt) to prove it. Before acting on any information in this guide, you should obtain personal advice from a registered tax agent that is tailored to your individual situation. BelairTax (Registered Tax Agent, TPB Registration No. 75855001) accepts no liability for any loss arising from reliance on this general information. To discuss your circumstances, contact us on (08) 9295 0807 or at office@belairtax.com.au.

Based on Australian Taxation Office material. © Australian Taxation Office for the Commonwealth of Australia. Licensed under CC BY 3.0 AU. This material has been adapted from the original.