The Australian Taxation Office (ATO) has published Taxation Ruling (TR) 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997. --- Summary - what this Ruling is about 1. This Ruling sets out when an employee can deduct a work expense under section 8-1 of the Income Tax Assessment Act 1997. For the purposes of this Ruling, 'work expense' means 'a loss or outgoing you incur in producing your salary or wages'. 2. A work expense can only be deducted if it qualifies as a deduction under a tax law outside...