Who This Guide Is For
This guide is for primary school teachers, high school teachers, early childhood educators, TAFE instructors, university lecturers, tutors, and school counsellors in Australia. Teachers have a wide range of claimable deductions that many miss at tax time.
What Teachers Can Claim
1. Professional Registration Fees
Fully deductible in the year paid:
- NESA (NSW Education Standards Authority) teacher accreditation fee
- VIT (Victorian Institute of Teaching) registration
- QCAA, SACE, ACE registrations in other states
- Any renewal or re-accreditation fee
2. Union Dues and Professional Memberships
100% deductible:
- Australian Education Union (AEU) membership
- Independent Education Union (IEU) membership
- Australian Council for Educational Research (ACER)
- Subject-specific association fees (Mathematical Association, Science Teachers Association, etc.)
Check your pay slips — many teachers have union dues deducted pre-tax already, so don't double-count.
3. Self-Education and Professional Development
Teachers are required to complete Continuing Professional Development (CPD). These costs are deductible:
- PD courses, workshops, and seminars (including those held on weekends)
- Conference registrations (ACSA, AARE, curriculum conferences)
- University study to maintain or improve teaching skills (e.g., Graduate Certificate in Special Education)
- Education-related online courses
- Teaching resources subscriptions (Teachers Pay Teachers, Twinkl, Education Perfect)
- Books and journals directly related to subjects you teach
Important: University fees to become a teacher (initial qualification) are not deductible. Only professional development for your current teaching role qualifies.
4. Classroom Supplies You Buy Yourself
If your school does not reimburse you:
- Art and craft supplies, stationery, and science materials
- Classroom decorations and charts (if used as teaching aids)
- Books for the class library or prizes
- Reward stickers, stamps, and incentive tools
ATO (ATO guidelines) limit: If total classroom supplies are under $300, you can claim in full. Above $300, you must have receipts for everything.
5. Technology and Equipment
- Laptop or tablet — claim the work-related portion (often 70–90% for teachers who plan, mark, and communicate with parents at home)
- Printer and ink cartridges — work-use percentage
- Webcam, microphone, headset for online teaching or remote learning days
- Projector or presentation equipment purchased personally
Depreciate items over $300 over their effective life (computers: 3 years).
6. Working From Home
Teachers who mark papers, plan lessons, write reports, or do parent communication at home can claim:
Fixed Rate Method — 70¢ per hour
- Keep a diary of hours worked at home each day
- Covers electricity, internet, phone — not depreciation of equipment
Example: 3 hours/evening, 5 days/week, 40 school weeks + 4 holiday planning weeks = 528 hours × $0.70 = $369 deduction (plus equipment depreciation separately)
7. Work-Related Travel
- Travel between schools if you teach at more than one campus
- Excursion supervision travel (if not reimbursed)
- Travel to PD courses or conferences
- Travel to parent interviews at an external venue
88¢ per kilometre (FY2025–26) — keep a logbook or diary record.
8. Protective Clothing
- Aprons for art, food technology, or science classes
- Safety glasses for science labs
- High-vis vests for outdoor activities (PE, excursions)
Special Cases
Early Childhood Educators (Childcare)
- Blue Card / Working with Children Check renewal fee — deductible
- First aid and CPR re-certification — deductible
- Childcare-specific training and certifications — deductible
TAFE / University Academics
- Research materials and journal access fees
- Conference travel and accommodation (if related to teaching subject)
- ARC grant-related expenses not covered by the institution
Common Mistakes Teachers Make
| Mistake | What to Do Instead |
|---|---|
| Not claiming teacher registration renewal | Always deductible — paid every few years but still deductible when paid |
| Forgetting TpT or Twinkl subscriptions | Educational resource subscriptions are deductible |
| Missing out on WFH deductions | Keep a diary — even 30 mins of evening marking per day adds up |
| Claiming personal clothing | Only claim if it's protective (apron, safety glasses) or occupation-specific |
| Forgetting books purchased for class | Keep receipts — classroom books for teaching purposes are deductible |
Records to Keep
- Teacher registration renewal confirmation and payment receipt
- Union/professional membership receipts or pay slip deductions
- Receipts for classroom supplies, books, and subscriptions
- WFH diary (hours × days)
- Travel diary/logbook for work-related driving
Complex situation with tutoring income, multiple schools, or education grants? a registered tax agent (see the directory) Still unsure whether you need an agent? See our full decision guide.
Quick Checklist for Teachers
- Teacher registration / accreditation fees (NESA, VIT, etc.)
- Union membership (AEU, IEU)
- Professional development courses and conferences
- Subject-specific teaching resource subscriptions
- Classroom supplies you paid for personally
- Books and teaching materials
- Laptop/tablet (work-use portion)
- Printer and ink (work-use portion)
- Working from home hours
- Work-related travel (between campuses, excursions, PD)
*This guide provides general information only — not personal tax advice. For complex situations, consult a registered tax agent.*