Teacher home office and classroom resources tax guide

Classroom resources and teaching materials

Teachers may be able to claim classroom materials, books, stationery, subscriptions and digital resources where they are bought for current teaching duties and not reimbursed by the school.

If resources are shared between work and private use, claim only the work-related portion.

Working from home records

Home office claims need evidence that you worked from home and incurred additional running expenses. Keep a diary, roster, timetable or other record showing work-from-home hours.

The right method can depend on the year and your records, so avoid guessing a percentage at lodgement time.

Subscriptions, software and devices

Education apps, cloud storage, subject resources, laptops, tablets and printer costs may be relevant when they are used for teaching duties. Higher-cost devices may need to be claimed over time.

Private use should be apportioned. A usage note is much stronger than a round number with no support.

Professional development

Courses, seminars and conferences may be deductible when they maintain or improve skills used in your current teaching role. Training for a new career path can be treated differently.

Records to keep

• Receipts for resources, books, subscriptions and software.
• Work-from-home hours records.
• Device usage notes for mixed work and private use.
• Professional development invoices and agendas.
• Employer reimbursement records.

Common questions

Can teachers claim classroom supplies?

Yes, where the supplies are connected to current teaching duties, paid by you, not reimbursed and supported by records.

Can teachers claim home office expenses?

Teachers may be able to claim eligible working-from-home expenses if they worked from home and kept suitable records.

Can teachers claim a laptop?

A laptop used for work may be deductible, but private use must be apportioned and higher-cost items may need depreciation.