Business and Self-Employed
This hub groups sole traders, contractors, consultants, freelancers, company-side operators, and service businesses that need a practical starting point on ABN income, GST, BAS, PSI, super, and business-use deductions.
Quick answer: These roles usually revolve around business profit, contractor status, GST registration, and mixed private-business expenses. The main risk areas are misclassifying work arrangements, over-claiming private costs, and ignoring PSI or super rules where they still apply.
What usually matters in this cluster
- ABN income, invoicing, and whether you are genuinely operating a business
- GST registration thresholds, BAS reporting, and invoice treatment
- PSI exposure where income mainly comes from personal labour or skills
- Home office, software, phone, insurance, and accounting costs
- Cash-flow planning across tax, GST, and super obligations
Common over-claim traps
Watch-outs across this industry
- Assuming an ABN automatically makes private costs deductible
- Ignoring GST once turnover reaches the registration threshold
- Missing super guarantee issues in labour-only contractor arrangements
- Claiming capital items without checking decline-in-value treatment
How to use the pages properly
- Start with the job title closest to your current income-earning duties, not the broadest label.
- Check whether the expense was reimbursed or partly private before using any calculator estimate.
- Keep records for mixed-use costs, travel patterns, and higher-cost assets that may need timing treatment.
- Use the role page to narrow the claim type, then use the calculator page to estimate the numbers.
Tax for Sole Traders Core tax obligations for sole traders: GST, PAYG instalments, super, and record-keeping basics.
Common deductions
- Business income goes in your individual return: there is no separate company tax return for a sole trader business.
- GST registration threshold: you generally need to register once annual GST turnover reaches $75,000 or more.
- PAYG instalments: many sole traders move into quarterly prepayments after the ATO reviews their latest tax return.
- Super: you do not pay super guarantee for yourself, but personal deductible contributions may still be available.
- Small business income tax offset: some sole traders may qualify for the unincorporated small business offset if the eligibility rules are met.
Watch out for
- Treating private drawings as a deductible wage to yourself
- Waiting too long to plan for GST or PAYG cash flow
- Assuming every business purchase is immediately deductible without checking the asset rules
- Ignoring personal super contribution notice requirements before claiming a deduction
FAQs
Do sole traders pay company tax?
No. Sole trader business profit is taxed in the individual tax return, not at the company tax rate.
When does a sole trader need to register for GST?
Usually once annual GST turnover reaches $75,000 or more, or earlier if a specific industry rule applies.
Do sole traders have to pay themselves super?
No compulsory super guarantee applies to your own self-employed income, but deductible personal super contributions may still be available if you follow the ATO process.
Tax for Contractors ABN income, GST, PSI, super, and record-keeping checkpoints for Australian contractors.
Common deductions
- Business-use phone and internet costs
- Software, subscriptions, and cloud tools used to earn income
- Professional indemnity, public liability, and accounting fees
- Home office running costs where you work from home and keep records
- Motor vehicle costs for eligible work travel, with records to support the method used
Watch out for
- Claiming private costs just because you invoice through an ABN
- Assuming a laptop or phone is immediately deductible without checking the asset rules
- Ignoring PSI restrictions where income mainly comes from your own labour or skills
- Assuming no super applies just because the contract says you are a contractor
FAQs
Do contractors always need an ABN?
Not every work arrangement that is called a contract is treated the same way for tax. The ATO looks at the actual facts of the arrangement. An ABN by itself does not prove you are genuinely carrying on a business.
Do contractors have to register for GST?
You generally need to register if your GST turnover reaches $75,000 or more. Below that amount, registration is usually optional, but once registered you need to charge GST on taxable sales and lodge BASs.
Can a contractor still get super?
Yes, potentially. Some contractors are treated as employees for super guarantee purposes where they are paid mainly for their labour. The contract wording is not the only test.
Tax for Freelancers Freelancer tax guide for invoicing, deductions, GST, home-based work, and cash-flow setup.
Common deductions
- Software, hosting, cloud storage, and professional subscriptions used to earn income
- Business-use laptop, phone, internet, and accessories
- Accounting fees, payment platform fees, and business insurance
- Eligible home-based business running costs with records
- Advertising, portfolios, and client acquisition costs
Watch out for
- Claiming 100% of a mixed-use phone or internet plan without evidence
- Treating personal development or broad education as automatically deductible
- Claiming private drawings or lifestyle costs through the business
- Ignoring PSI just because the work is invoiced through an ABN
FAQs
Are freelancers usually sole traders for tax?
Often yes, but not always. The freelancer label is commercial language, not the tax result by itself.
Can freelancers claim home office costs?
Often yes where the costs are genuinely connected with the business and you keep the records required for the method you use.
Do freelancers need to think about PSI?
Yes. That question comes up often where the income is mainly for your personal effort or skill rather than for selling goods or operating a broader business structure.
Tax for Designers Designer tax guide covering ABN income, software, devices, working from home, and GST timing.
Common deductions
- ABN income, invoices, and business account separation
- Design software, stock assets, fonts, hosting, and cloud subscriptions used to earn income
- Working from home expenses and business-use internet or phone costs
- Laptops, tablets, monitors, and drawing tools used for client work
- GST registration timing if turnover approaches the threshold
Watch out for
- Claiming 100% of mixed-use devices, internet, or software where private use exists
- Ignoring depreciation rules for higher-cost equipment
- Missing GST registration once revenue scales up
- Claiming general inspiration, personal subscriptions, or private courses as business deductions
FAQs
Do designers need to register for GST?
Often yes once projected or actual turnover reaches the threshold, but timing depends on your facts.
Can designers claim software and subscriptions?
Usually yes for the work-related cost, provided private use is excluded and records are kept.
Can designers claim home office expenses?
Often yes if the expense is yours, relates to earning income, and you keep method-specific records.
Tax for Consultants Consultant tax guide covering ABN income, PSI, GST, home office records, and contractor compliance basics.
Common deductions
- ABN income, invoicing setup, and business bank-account separation
- GST registration timing and BAS reporting if turnover reaches the threshold
- PSI rules where income mainly comes from your own labour or skills
- Working from home expenses, software, phone, and internet used to earn income
- Super contributions, tax instalments, and cash-flow planning for uneven income
Watch out for
- Ignoring PSI because you invoice through a company or trust without checking the rules
- Claiming meals, clothing, or mixed-use tech without a direct income link and records
- Missing GST registration or lodging BAS late once turnover increases
- Using a rough percentage for home office, phone, or vehicle costs without support
FAQs
Do consultants need to register for GST?
Often yes once projected or actual turnover reaches the threshold, but timing depends on your facts.
Does PSI affect consultants?
Often yes where income is mainly a reward for your own labour or skills rather than a larger business structure.
Can consultants claim working from home expenses?
Usually yes where the cost relates to business income and you keep the records required for the method you use.
Tax for Marketing Consultants Marketing consultant tax guide covering PSI, software, ad costs, home office records, and GST basics.
Common deductions
- ABN income, invoices, retainers, and business bank-account separation
- PSI review where income mainly comes from your own labour and expertise
- Software, analytics tools, ad platforms, CRM costs, and subscriptions used to earn income
- Working from home expenses and business-use internet or phone costs
- GST registration timing if revenue approaches the threshold
Watch out for
- Ignoring PSI because work is invoiced through a company or trust
- Claiming mixed personal subscriptions or devices as fully business-related
- Using unsupported internet or home-office percentages
- Missing GST registration once projected turnover scales up
FAQs
Does PSI affect marketing consultants?
Often yes where revenue mainly reflects your own labour and expertise rather than a larger business structure.
Can marketing consultants claim software and ad tools?
Usually yes for the work-related cost, provided private use is excluded and records are kept.
Do marketing consultants need to register for GST?
Often yes once projected or actual turnover reaches the registration threshold.
Tax for IT Contractors PSI, contractor-vs-employee, software expenses, home office, and super checkpoints for IT contractors.
Common deductions
- Software licences, cloud services, and development tools used to earn income
- Laptop, monitor, peripherals, and mobile devices used for contract work
- Home office and internet costs with business-use records
- Professional indemnity insurance and accounting fees
- Training that maintains or improves skills in the current role
Watch out for
- Assuming PSI does not apply because you invoice through an entity
- Claiming 100% business use on mixed-use devices without evidence
- Ignoring possible super obligations where the contract is mainly for labour
- Treating general career development or new-qualification study as automatically deductible
FAQs
Does PSI often apply to IT contractors?
It can. The ATO specifically lists information technology consultants as a common PSI example, so this should be checked early rather than treated as an edge case.
Does an IT contract mean there is no super?
No. Super and contractor status are related but separate questions, and some labour contracts can still trigger super guarantee obligations.
Can IT contractors claim laptops and software?
Often yes where there is a genuine income connection, but business-use apportionment and asset treatment still need to be handled properly.
Tax for Small Business Owners Small business tax guide covering structure, GST, BAS, payroll, and current asset write-off cautions.
Common deductions
- Structure: sole trader, partnership, company, and trust each have different tax and super consequences.
- GST: registration is generally required once annual turnover reaches $75,000 or more, with some specific industry exceptions.
- BAS and PAYG: GST registration, PAYG withholding, and PAYG instalments can all create BAS obligations.
- Workers and super: if you hire employees or certain contractors, super and payroll compliance can start quickly.
- Asset purchases: check current law before assuming an instant write-off or immediate deduction is available.
FAQs
What should a small business owner check first for tax?
Usually structure, GST, BAS, worker obligations, and asset treatment. Those choices drive most downstream tax and compliance outcomes.
Can small businesses always use the instant asset write-off in 2025-26?
No. The ATO's published guidance needs to be checked for the current law position before relying on it for 2025-26.
Does the owner pay themselves wages in every structure?
No. Owner payment treatment depends heavily on the structure. Sole trader drawings are not the same as wages.
Tax for Company Directors Company director tax guide covering wages vs dividends, Division 7A risk, super, and record-keeping.
Common deductions
- Director wages, fees, dividends, and shareholder distributions
- PAYG withholding, STP, and super if remuneration is paid through payroll
- Division 7A risk where the company makes loans, payments, or debt forgiveness involving shareholders or associates
- Franking credits, company tax, and retained earnings decisions
- Record-keeping for director resolutions, payroll, and company accounts
Watch out for
- Treating company money as personal money without documenting the transaction correctly
- Ignoring Division 7A because the payment was informal or temporary
- Running director remuneration outside payroll where PAYG or STP should apply
- Assuming dividends and wages are interchangeable without checking tax and super consequences
FAQs
Can company directors pay themselves wages or dividends?
Potentially both, but the correct treatment depends on structure, payroll setup, and how the amount is characterised.
Why does Division 7A matter for company directors?
Because certain company payments or loans involving shareholders and associates can be treated as deemed dividends.
Do company directors have super and PAYG obligations?
Potentially yes where remuneration is paid through payroll or the super rules apply to the arrangement.
Tax for Employers Employer tax guide covering PAYG withholding, super, STP, payroll tax, FBT, and compliance timing.
Common deductions
- PAYG withholding, TFN declarations, and regular payroll setup
- Single Touch Payroll reporting and payroll record keeping
- Super guarantee timing, including payday-super planning from 1 July 2026
- Payroll tax thresholds and grouping issues at state level
- FBT where non-cash benefits, salary packaging, or exempt cars are involved
Watch out for
- Treating a worker as a contractor without reviewing super or payroll consequences
- Lodging STP or super late and assuming small delays do not matter
- Ignoring payroll tax thresholds across grouped businesses
- Providing benefits without checking whether FBT applies
FAQs
What tax obligations do employers usually check first?
Usually PAYG withholding, STP, super, payroll tax, FBT, and worker classification.
Do employers always need to pay super for contractors?
Not always, but some contractor arrangements still trigger super obligations and need review.
What changes with payday super?
From 1 July 2026, super generally needs to be paid on payday instead of quarterly.
Tax for Copywriters Copywriter tax guide covering ABN income, software, research tools, home office deductions, and GST timing.
Common deductions
- ABN income, invoices, and cash-flow planning for uneven client work
- Writing tools, AI software, grammar tools, keyword tools, hosting, and subscriptions used to earn income
- Working from home expenses and business-use internet costs
- Laptops, monitors, microphones, and other content-production equipment
- GST registration timing if revenue approaches the threshold
Watch out for
- Claiming personal streaming, news, or reading subscriptions as business costs
- Ignoring depreciation rules for higher-cost equipment
- Using rough work-use percentages for internet, laptops, or phones without evidence
- Missing GST registration once revenue scales up
FAQs
Can copywriters claim research tools and software?
Usually yes for the work-related cost, provided private use is excluded and records are kept.
Do copywriters need to register for GST?
Often yes once projected or actual turnover reaches the threshold.
Can copywriters claim working from home expenses?
Often yes if the expense relates to earning income and you keep the records required for the method you use.
Tax for Virtual Assistants Virtual assistant tax guide covering ABN income, home office records, software, GST, and client admin costs.
Common deductions
- ABN income, invoicing setup, and business account separation
- Working from home expenses and business-use internet or phone costs
- Scheduling tools, CRMs, bookkeeping tools, hosting, and client-admin subscriptions
- Laptops, monitors, headsets, webcams, and small office equipment used to earn income
- GST registration timing if projected turnover approaches the threshold
Watch out for
- Claiming 100% of home internet, devices, or software where private use exists
- Ignoring depreciation rules for higher-cost equipment
- Missing GST registration once revenue scales up
- Claiming personal streaming, messaging, or office costs as business deductions
FAQs
Do virtual assistants need to register for GST?
Often yes once projected or actual turnover reaches the threshold.
Can virtual assistants claim home office costs?
Usually yes where the cost relates to earning business income and the required records are kept.
Can virtual assistants claim software and admin tools?
Often yes for the work-related cost, provided private use is excluded and records are kept.
Tax for Allied Health Professionals Allied health tax guide covering registration, CPD, equipment, client travel, and contractor compliance basics.
Common deductions
- Annual registration, memberships, and practising fees linked to current work
- CPD, training, seminars, and supervision that maintain current-role skills
- Equipment, uniforms, consumables, and work tools used to earn income
- Travel between clinics, hospitals, home visits, and other eligible work locations
- GST and structure questions if you contract or invoice clients under an ABN
Watch out for
- Claiming ordinary commuting between home and your regular clinic or workplace
- Claiming equipment or devices without excluding private use
- Claiming study aimed at entering a new field rather than improving current-role skills
- Ignoring GST or PSI questions where private practice income is involved
FAQs
Can allied health professionals claim registration and CPD?
Often yes where the costs relate directly to your current role and were not reimbursed.
Can allied health professionals claim equipment and consumables?
Usually yes for work-related items, subject to asset timing rules and private-use adjustments.
Can allied health professionals claim client travel?
Often yes for eligible travel between clinics, client sites, or other work locations. Ordinary commuting is usually private.
Tax for Recruitment Consultants Recruitment consultant tax guide covering phone use, client travel, WFH, memberships, and deduction boundaries.
Common deductions
- Business-use phone and internet costs
- Travel between workplaces, interviews, or client sites
- Working from home expenses using an accepted ATO method
- Memberships, subscriptions, and small admin tools paid personally
- Current-role training in recruitment systems or compliance
Watch out for
- Claiming home-to-office commuting as travel
- Claiming employer-paid memberships, software, or conference costs
- Claiming standard office clothing, shoes, or grooming
- Using unsupported work-use percentages for mixed-use plans
FAQs
Can recruitment consultants claim phone and internet costs?
Often yes for the work-related share where you paid the cost personally and kept records that support the percentage used.
Can recruitment consultants claim travel between workplaces or client sites?
Often yes for eligible work travel that is not ordinary commuting.
Can recruitment consultants claim ordinary officewear?
Usually no for standard office clothing and general business attire.
Tax for Personal Trainers Personal trainer tax guide covering ABN income, gym rent, equipment, travel between clients, and GST basics.
Common deductions
- Gym rent, studio hire, or room rental fees for delivering sessions
- Fitness equipment purchases such as resistance bands, dumbbells, mats, and TRX systems
- Travel between client locations during the working day (logbook method or cents-per-km)
- Certification renewal fees, first aid courses, and CPD required to maintain registration
- Professional indemnity and public liability insurance premiums
- Marketing costs including website hosting, business cards, and social media advertising
- Branded uniform items with your business logo
Watch out for
- Plain athletic wear without a business logo or occupation-specific branding
- Home-to-first-client or last-client-to-home travel (usually private commuting)
- Your own gym membership used primarily for personal fitness
- Initial qualification costs to become a personal trainer (pre-income earning)
- Food, supplements, and meals for personal consumption
FAQs
Do personal trainers need to register for GST?
You must register for GST once your annual turnover reaches $75,000 or more. Below that threshold, registration is optional. If registered, you charge GST on your services and can claim GST credits on business purchases.
Can personal trainers claim gym rent or studio hire?
Yes, rent or hire fees paid to use gym space, studios, or rooms for client sessions are generally deductible as a business expense when you operate under your own ABN.
Can personal trainers claim travel between clients?
Travel between client locations during the day is generally deductible. The first trip from home and the last trip home are usually treated as private commuting and are not deductible.
Tax for Beauty Therapists Beauty therapist tax guide covering tools, products, chair rent, laundry, and mixed-use deduction records.
Common deductions
- Tools and equipment such as waxing pots, nail lamps, scissors, and hair styling devices
- Products used on clients including wax, tint, skincare, and nail supplies
- Chair or room rent paid to a salon when operating under your own ABN
- Compulsory or branded uniform items and laundry of those items
- Professional development courses that maintain or improve current skills
- Professional association memberships and relevant industry subscriptions
- Professional indemnity insurance premiums
Watch out for
- Plain black clothing or everyday fashion items without occupation branding
- Products used for personal grooming or personal beauty routines
- Normal home-to-salon commuting costs
- Initial qualification to enter the beauty industry (pre-income earning)
- Private meals, childcare, and personal grooming expenses
FAQs
Can beauty therapists claim tools and equipment?
Generally yes. Items costing $300 or less can be claimed immediately. More expensive items like laser machines or advanced styling equipment are depreciated over their effective life.
Can beauty therapists claim product costs?
Products purchased for use on clients as part of your work are generally deductible. Products used for personal purposes are not. Keep receipts and separate personal from business use.
Can beauty therapists claim chair or room rent?
If you operate as a sole trader and rent a chair or room in a salon, that rent is generally deductible as a business expense. Employees would not typically incur this cost.
Tax for Graphic Designers Graphic designer tax guide covering software subscriptions, devices, home office, client travel, and ABN setup.
Common deductions
- Software subscriptions (Adobe Creative Cloud, Figma, Sketch, etc.) used for work
- Hardware such as drawing tablets, monitors, calibration tools, and ergonomic peripherals
- Home office running costs using the ATO fixed-rate or actual-cost method
- Stock photo, icon, and font licences purchased for client work
- Travel to client meetings, on-site work, or industry events (not ordinary commuting)
- Portfolio hosting, domain registration, and website costs for professional presence
- Professional development courses and design conference fees
Watch out for
- Private use portion of software, devices, and internet
- Normal home-to-office commuting
- General clothing and personal grooming
- Hardware or software supplied or reimbursed by your employer
- Courses aimed at a completely different profession
FAQs
Can graphic designers claim software subscriptions?
Generally yes where the software is used for work. If it is also used privately, only the work-related portion is deductible. Keep invoices and records of work vs personal use.
Can graphic designers claim hardware like tablets and monitors?
Usually yes. Items under $300 can be claimed immediately; items over $300 are depreciated. Apportion for any private use component.
Can graphic designers claim home office expenses?
Generally yes if you regularly work from home. The ATO offers a fixed-rate method or actual-cost method. You need to keep records of hours worked from home.
Tax for Web Developers Web developer tax guide covering software, hardware, hosting, home office, and contractor vs employee status.
Common deductions
- Software subscriptions (IDEs, code editors, design tools, project management)
- Hardware such as laptops, monitors, keyboards, and peripherals used for work
- Hosting, domain registration, and cloud service costs (AWS, Azure, etc.) for work projects
- Home office running costs using the ATO fixed-rate or actual-cost method
- Conference and meetup fees, including related travel where directly work-related
- Technical books, online courses, and training that maintain or improve current skills
- Professional memberships and union fees
Watch out for
- Private use portion of hardware, software, and internet
- Normal home-to-office commuting
- Hosting or services for personal projects unrelated to earning income
- Hardware or software supplied or reimbursed by your employer
- Courses aimed at a completely different profession
- Deductions blocked by PSI rules where applicable
FAQs
Can web developers claim software and hosting costs?
Generally yes where the costs are for work. Subscriptions are deductible in the year paid. If also used privately, only the work portion is claimable.
Do personal services income (PSI) rules affect web developer deductions?
They can. If your income is mainly from your personal effort and you operate through a company or trust, PSI rules may limit your available deductions. Apply the ATO's PSI tests to check.
Can web developers claim home office expenses?
Generally yes if you regularly work from home. The ATO offers a fixed-rate method or actual-cost method. Keep records of hours worked from home.
Tax for Fitness Instructors Fitness instructor tax guide covering gym rent, equipment, music licences, travel between venues, and ABN basics.
Common deductions
- Gym or studio rent and hire fees for conducting sessions
- Fitness equipment purchased for work (mats, bands, weights, speakers) — items under $300 claimed outright, over $300 depreciated
- Music licence fees if required for classes (e.g. PPCA/APRA)
- Travel between separate venues during the working day
- First aid and CPR certification required for the role
- Professional registration and fitness industry memberships (e.g. Fitness Australia)
- Phone and internet costs apportioned to work use
Watch out for
- Normal home-to-gym commuting (unless carrying bulky equipment that cannot be stored at the venue)
- Your own gym membership for personal fitness
- General athletic clothing that is not compulsory or branded
- Meals and supplements consumed for personal health
- Courses aimed at a completely different profession
FAQs
Can fitness instructors claim gym or studio rent?
Generally yes for sole traders and contractors who rent space to conduct sessions. Employees cannot claim rent for their employer's premises.
Can fitness instructors claim travel between venues?
Travel between separate venues during the day is generally deductible. Normal home-to-gym commuting is usually private unless you need to transport bulky equipment that cannot be stored at the venue.
Do fitness instructors need an ABN and GST registration?
If you work as a sole trader or contractor, you generally need an ABN. GST registration is required once annual turnover reaches $75,000. Below that threshold it is optional.
Tax for Yoga Teachers Yoga teacher tax guide covering studio rent, training, equipment, insurance, and ABN income obligations.
Common deductions
- Studio or venue rent and hire fees for conducting classes
- Continuing education, workshops, and advanced training related to your current teaching
- Props and equipment (mats, blocks, bolsters, straps, blankets) — items under $300 claimed outright, over $300 depreciated
- Professional indemnity and public liability insurance
- Music licensing fees (e.g. PPCA/APRA) if required for classes
- Travel between separate teaching venues during the working day
- Yoga Alliance or similar registration and membership fees
Watch out for
- Your own personal yoga practice costs or personal retreats
- Normal home-to-studio commuting
- General athletic clothing that is not compulsory or branded
- Initial teacher training taken before you started earning income as a yoga teacher
- Meals and personal wellness products
FAQs
Can yoga teachers claim studio rent and props?
Generally yes for sole traders and contractors. Studio hire, venue rent, and props like mats, blocks, and bolsters used for classes are typically deductible where you pay the cost yourself.
Can yoga teachers claim continuing education and training?
Yes, where the training maintains or improves skills used in your current teaching role. Initial teacher training taken before you started earning yoga income is generally not deductible.
Do yoga teachers need to register for GST?
You must register for GST once your annual turnover reaches $75,000. Below that threshold it is optional. If registered, you charge GST on your services and lodge BAS returns.
Tax for Massage Therapists Massage therapist tax guide covering table, oils, linen, room rent, insurance, and ABN income basics.
Common deductions
- Massage table and portable equipment — items under $300 claimed outright, over $300 depreciated
- Massage oils, creams, and lotions used during sessions
- Linen, towels, and covers used for client sessions
- Room rent or clinic space hire for conducting sessions
- Professional indemnity and public liability insurance
- First aid and CPR certification required for the role
- CPD courses and continuing education related to your current massage therapy work
- Association memberships (e.g. Massage & Myotherapy Australia)
Watch out for
- Normal home-to-clinic commuting costs
- Initial training taken before you started earning income as a massage therapist
- Personal massages or treatments for your own health
- General clothing that is not a compulsory uniform
- Equipment used primarily for private purposes
FAQs
Can massage therapists claim a massage table and equipment?
Generally yes. A table costing $300 or less and used solely for work can be claimed outright. More expensive tables are depreciated. Oils, linen, and consumables are claimed in the year of purchase.
Can massage therapists claim room rent?
Yes, where you pay for room or clinic space hire to conduct massage sessions as a sole trader or contractor. Employees cannot claim rent for their employer's premises.
Do massage therapists need to register for GST?
You must register for GST once your annual turnover reaches $75,000. Below that threshold it is optional. If registered, you charge GST on your services and lodge BAS returns.
Tax for Driving Instructors Driving instructor tax guide covering dual-control vehicle costs, insurance, licensing, and ABN income basics.
Common deductions
- Dual-control vehicle running costs: fuel, oil, tyres, servicing, and repairs (work portion)
- Vehicle insurance, registration, and roadside assistance (work portion)
- Depreciation on the dual-control vehicle (work portion)
- Dual-control modification and installation costs (depreciated or deducted depending on cost)
- Instructor licence renewal fees
- First aid and CPR training required for licensing
- Phone and data costs with a work-related portion and records
- Public liability insurance premiums
Watch out for
- Private use of the dual-control vehicle (must be apportioned out)
- Fines and penalties (including traffic fines incurred during lessons)
- Initial instructor licence costs to enter the profession (may be capital)
- Meals unless travelling overnight for work
- Ordinary clothing worn during lessons
FAQs
Can driving instructors claim dual-control vehicle costs?
Generally yes for the work-related portion. Fuel, insurance, registration, depreciation, and maintenance are deductible based on your logbook work-use percentage. Private use must be excluded.
Can driving instructors claim licensing fees?
Annual licence renewal fees are generally deductible. The initial licence cost to enter the profession may be treated as a capital expense depending on your circumstances.
Do driving instructors need an ABN?
Most driving instructors operate as sole traders and need an ABN. GST registration is mandatory once annual turnover reaches $75,000; below that threshold it is optional.
Tax for Couriers Courier tax guide covering vehicle costs, tolls, phone, insurance, GST, and gig-economy record keeping.
Common deductions
- Vehicle running costs: fuel, oil, tyres, servicing, and repairs (work portion)
- Vehicle insurance, registration, and roadside assistance (work portion)
- Depreciation on the delivery vehicle (work portion)
- Tolls and parking incurred during deliveries
- Thermal bags, insulated containers, and delivery equipment
- Phone, data plan, and phone mount used for delivery apps
- Bicycle or e-bike maintenance and depreciation (for cycling couriers)
- Public liability insurance premiums
Watch out for
- Private use of the vehicle (must be apportioned out via logbook)
- Fines and penalties (including traffic and parking fines)
- Meals unless travelling overnight for work
- Ordinary clothing worn during deliveries
- Personal phone calls and non-work app subscriptions
FAQs
Can couriers claim vehicle expenses?
Generally yes for the work-related portion. Fuel, insurance, registration, tolls, maintenance, and depreciation are deductible based on your logbook work-use percentage. Private use must be excluded.
Do gig-platform couriers need to register for GST?
Sole trader couriers (including gig-platform workers) must register for GST once annual turnover reaches $75,000. Below that threshold, registration is optional. Accurate income records are essential.
Can couriers claim thermal bags and delivery equipment?
Yes. Thermal bags, insulated containers, phone mounts, and other delivery equipment are generally deductible where you pay for them yourself and use them for work. Items costing $300 or less can be claimed immediately.
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Why this cluster exists
Cleaner topical signals
Grouping similar occupations gives search engines clearer context around recurring deduction themes such as WFH, tools, travel, uniforms, memberships, and role-specific training.
Faster user paths
Users can compare adjacent roles before choosing the closest page, rather than bouncing back to the main calculators directory when a job title does not exactly match their search.