Tax Deductions for Police Officers Australia 2026-27: What to Claim
Police officers buy more of their own kit than most people realise — extra body armour, boots that actually fit, sunglasses, a better torch, detective courses, union fees, overtime meals. The ATO publishes a dedicated guide for police officers (last updated 11 May 2026), and 66,688 Australians listed police as their occupation in 2023-24. This guide works through that ATO guide line by line, with real 2026-27 dollars.
Quick answer: In 2026-27, police officers can claim compulsory uniforms and protective clothing, car costs at 91c per kilometre for work trips, overtime meals, self-education, union fees, the work portion of a phone, and home-office hours. The new $1,000 standard deduction is automatic — but for a constable who buys her own extras, itemising wins: our worked example totals $7,092 of deductions against $2,000 on the standard-deduction path, worth $1,629.44 in extra tax back. If the station issues everything and you buy almost nothing yourself, take the $1,000 and lodge without receipts.
The three tests every claim must pass
A work-related expense is deductible only if it meets all three tests:
- You spent the money yourself and were not reimbursed.
- It directly relates to earning your income as a police officer.
- You have a record to prove it. Receipts, invoices, a diary.
Keep records for five years from the date you lodge. The ATO app’s myDeductions tool stores photos of receipts as you spend.
First, the income side: declare your allowances
Before deductions, get the income side right — this is where police returns most often go wrong. You must include all salary and wages, including bonus payments, overtime pay, shift allowances, and any uniform or tool allowance shown on your income statement. An allowance is income in full: it buys you no deduction by itself. Only the money you actually spend on the item is deductible, and only if you have the record.
An overtime meal allowance is different in one respect: it is still income, but it must be shown separately on your income statement — and that separate showing is exactly what makes the matching overtime meal deductible (see below). Reimbursements are not income at all: if the force pays you back for something, you do not declare it and you cannot claim it either.
Compensation and insurance payments that replace salary and wages — for example, payments under an income protection policy — are also income. If in doubt, check what your income statement shows: it lists every amount the ATO already knows about.
Key rates and thresholds for police in 2026-27
| Item | 2026-27 figure | What it means |
|---|---|---|
| Car — cents per kilometre | 91c per km, max 5,000 km | Maximum claim $4,550. Show how you worked out the kilometres. |
| Standard deduction (new) | $1,000 | Automatic from 1 July 2026. Covered expenses shrink it $1-for-$1; union fees and tax agent fees sit on top. |
| Laundry | $1 per work-only load, 50c per mixed load | Two loads a week across 46 working weeks is $92 a year. |
| Working from home — fixed rate | 70c per hour* | Covers energy, phone, internet and stationery for hours worked from home. |
| Marginal tax rate (most constables) | 30% + 2% Medicare levy | Applies from $45,001 to $135,000. Every deduction dollar saves 32c. |
| Police officers (ATO statistics) | 66,688 | People who listed police as their occupation in 2023-24; 29% were women. |
*The ATO has not yet published a working-from-home rate for 2026-27. 70c per hour is the latest published rate (2025-26) and is used here as the working figure — keep recording your hours now and apply the rate in force when you lodge.
Two old shortcuts died on 1 July 2026 and several guides still quote them as current: the $300 no-receipts exception for work expenses and the $150 laundry exception are both gone, replaced by the $1,000 standard deduction. If a guide still tells you “up to $300 without receipts”, it is describing 2025-26, not this year.
What police officers can claim in 2026-27
1. Uniforms, protective clothing and laundry
Buying, hiring, repairing or cleaning clothing is deductible if it is a compulsory uniform — clothing you are explicitly required to wear by a workplace agreement or policy, strictly and consistently enforced — or protective clothing, including footwear. That covers the uniform itself, boots, and self-bought protective extras such as an upgraded body armour vest. Sun protection counts too: sunglasses (including prescription ones), a sunhat and sunscreen are deductible when you must work in the sun for extended periods.
Laundering deductible work clothing is claimable at $1 per work-only load, or 50c per mixed load — two loads a week across 46 working weeks is $92 a year. Conventional clothing can never be claimed, even if you only ever wear it on duty.
2. Car expenses — where the big money is
Cents per kilometre is the simple path: 91c per work-related kilometre, up to 5,000 km per car — a maximum claim of $4,550 — no receipts needed, just a diary showing how you worked out the kilometres. The logbook method needs a 12-week logbook, valid for five years, and then you claim that percentage of every running cost.
Which trips count? You can claim the cost of using a car you own when you drive directly between separate jobs on the same day — the ATO’s own example is a police officer driving to a second job as a security guard — to and from an alternative workplace for the same employer on the same day, such as travelling from the police station to a crime scene, or from home directly to an alternative workplace, such as a station other than your normal station for the day.
The ordinary trip from home to your normal station is private, even if you live a long way away or work night or public holiday shifts. The exception is the bulky-equipment test: home-to-work travel becomes deductible only if all three conditions hold — the equipment is essential to perform your duties and you do not carry it merely as a matter of choice, it is bulky enough that it can only be transported conveniently by motor vehicle, and there is no secure storage for it at the station. If the station provides a lockable store, the trip stays private. Read the full car rules in our car expenses guide.
3. Overtime meals — the exact condition
A meal you buy and eat while working overtime is deductible, but only when two things are true: you are paid an overtime meal allowance under an award or agreement, and that allowance is shown separately on your income statement. Both halves matter — the allowance proves the overtime, and the separate showing is what the ATO checks. A meal on an ordinary shift, or overtime without the allowance, is not deductible.
4. Self-education and training
You can claim self-education and study expenses if the course relates directly to your employment as a police officer and it maintains or improves the skills and knowledge you need for your current duties, or results in (or is likely to result in) an increase in your income from your current employment. A detective course, a specialist qualification, a first aid recertification — all in. HECS-HELP fees and study loan repayments are never deductible. Our self-education expenses guide works through the connection test in detail.
5. Phone, home office and the small stuff
Most officers run their working life off a phone — rosters, calls, messages from the station. Claim the work-related percentage with a representative four-week record: 50% of a $960 annual plan is a $480 deduction. But if you use the working-from-home fixed rate for hours spent on admin, reports or study at home, that rate already covers your phone and internet for those hours — do not claim them twice. Admin, report-writing and study from the kitchen table after hours counts as working from home, at 70c per hour under the fixed rate (the ATO has not yet published the 2026-27 rate — track your hours now). Our working-from-home guide works through both methods.
Then the smaller items: union and professional association fees (fully deductible, and they sit on top of the $1,000 standard deduction), last year’s tax agent fee (also on top), and parking fees and tolls on work trips.
6. The dive watch — and the smart-watch trap
The ATO’s own example is worth knowing: a scuba diving watch used by a Diving Squad officer is claimable because it is a specialist tool of that role. An ordinary watch or smart watch is private and can never be claimed, even if you check the time on shift a hundred times a day. The test is always the same — is the item a tool of the specific role, or a thing everyone owns?
What you cannot claim
The ATO’s police guide is unusually blunt here, and every item below catches real officers every year:
- The drive from home to your station, even when you are on call and get called in. On-call status does not change the rule.
- Guard dogs and home security, even though they protect you and your family.
- Social functions, including union functions, even if attendance is compulsory.
- Fines, including a speeding fine on the way to court.
- Moving costs when you transfer to a new station.
- Flu shots and vaccinations, even when they are required for work.
- Gym memberships and general fitness costs. The ATO treats general fitness as a private expense, even though fitness matters for the job. If your role carries a specific, separately required fitness assessment with its own costs, check with a tax agent — the general rule is no.
How to claim: five steps
- Separate the year into covered and on-top expenses. Most work expenses are “covered” — they shrink the $1,000 standard deduction dollar-for-dollar; union fees, tax agent fees and donations sit on top.
- Photograph every receipt as you spend. The ATO app’s myDeductions tool stores the photo, the amount and the category.
- Keep a diary for the estimates. Kilometres, home-office hours, laundry loads.
- Check your income statement first. Every allowance on it is income; every reimbursement on it is not. The ATO already has these numbers.
- Compare the totals, then lodge. Under $1,000 of covered expenses, take the standard deduction; over $1,000, itemise.
Worked example 1: a full year for a constable who buys her own extras
Sarah is a constable with NSW Police earning $88,000 in 2026-27. Her tax before deductions is $16,920 plus $1,760 Medicare levy, and every deduction dollar saves her 32c. Here is her year:
| Expense | Amount | How it is worked out |
|---|---|---|
| Car — cents per kilometre | $2,821 | 3,100 work km × 91c (crime scenes, other stations) |
| Uniform & protective clothing | $845 | Boots $220, upgraded vest $340, sunglasses $180, hat $45, sunscreen $60 |
| Laundry | $92 | 2 loads/week × 46 weeks × $1 |
| Self-education | $1,450 | Detective course |
| Phone (work portion) | $480 | 50% of $960 annual plan |
| Overtime meals | $320 | Allowance shown separately on income statement |
| Home office | $84 | 120 hours × 70c |
| Covered expenses total | $6,092 | |
| Union fees (on top) | $780 | Police Association fees |
| Tax agent fee (on top) | $220 | Last year’s agent fee |
| Total deductions if itemising | $7,092 |
On the standard-deduction path Sarah gets $1,000 plus her $1,000 of on-top items — $2,000 in total. Itemising gives her $7,092: $5,092 more in deductions, worth $1,629.44 in extra tax back at her 32% marginal rate. That is the whole decision in one number.
Worked example 2: a constable whose kit is all issued
Mark is a constable earning $76,000. His station issues his uniform, boots and vest, and he buys almost nothing himself. His covered expenses for the year are $620: laundry $92, phone $240, overtime meals $180, home-office hours $84, and a $24 pair of sunglasses. The $1,000 standard deduction beats his $620 of covered expenses by $380 — and he needs no receipts for it. He still claims his union fees on top. For Mark, itemising would be pure paperwork for a worse result.
Common mistakes police officers make
Claiming the on-call drive. Being called in does not make home-to-work travel deductible. Only the bulky-equipment test rescues it, and the station’s lockable store defeats it.
Forgetting allowances are income. A uniform allowance on the income statement must be declared in full. It does not become a deduction just because it has “uniform” in the name.
Claiming the gym. Fitness is part of the job and still private in the ATO’s view. A disallowed gym claim is one of the most common police adjustments.
Double-claiming the phone. The working-from-home fixed rate already covers phone and internet for the hours you claim. Pick the fixed rate or the actual phone percentage for those hours — never both.
Using last year’s shortcuts. The $300 no-receipts and $150 laundry exceptions are gone. From 2026-27 the question is $1,000 standard deduction versus itemising — nothing else.
Claiming the initial cost of a qualification. A course that gets you into the job is not deductible; a course that maintains or improves the skills of the job you already have is.
FAQ
Can I claim my drive to work if I am on call?
No. The ATO is explicit: the cost of normal trips between home and work is not deductible even if you are on call and get called in, or if you work night or public holiday shifts. The only exception is the bulky-equipment test — and all three conditions must hold.
Can I claim a gym membership?
Generally no. The ATO treats general fitness as a private expense even though fitness matters for police work. If your role has a specific required fitness assessment with its own separately charged costs, ask a tax agent — the general rule is that a gym membership is not deductible.
Do I declare my uniform allowance?
Yes, in full. Every allowance on your income statement is income. The allowance itself is not a deduction; only the money you actually spend on uniform items is deductible, with records.
I work a second job as a security guard. What can I claim?
The drive directly between the two jobs on the same day is deductible — but not if one end of the trip is your home. Keep a diary of the kilometres and the dates.
Can I claim my smart watch?
No. An ordinary watch or smart watch is private. The ATO’s claimable example is a specialist tool of a specific role — a scuba diving watch for a Diving Squad officer.
Should I take the $1,000 standard deduction or itemise?
Add up your covered expenses (everything except union fees, tax agent fees and donations). If the total is under $1,000, take the standard deduction — no receipts needed. If it is over $1,000, itemise with records. Our $1,000 standard deduction guide works through the crossover in full, and our tax deductions checklist covers the general rules for every occupation.
The bottom line
Police tax in 2026-27 turns on one comparison: your covered expenses against the new $1,000 standard deduction. If the station issues everything and you buy almost nothing, take the $1,000, add your union fees on top, and lodge. If you buy your own extras — boots, a better vest, courses, kilometres to crime scenes — itemising is worth real money: $1,629.44 in our constable’s example. Either way, declare every allowance, keep a diary for the estimates, and photograph every receipt as you spend. If your situation involves a second business, a rental property, or a disputed claim, a registered tax agent is worth the fee — and the fee itself is deductible next year. Use our income tax calculator to see what your deductions are worth at your marginal rate.
