CNR Services

1.	Architects/Engineers etc. • Professional Library • Registration renewal • Indemnity Insurance • Professional Associations • Professional Journals • Equipment • Briefcases/mobile phones/pagers • Stationery/computers • Income protection insurance
2.	Cleaners/Factory Workers • Breathing masks • Goggles • Safety glasses • Tools/equipment • Protective gloves • Technical publications e.g. INCLEAN Magazine
3.	Computer Personal • Professional library • Telephone/mobile (business percentage) • Home Office • Computer hardware/software (business percentage) • Professional journals • Repairs computer equipment (business percentage) • Lease expenses or Interest on loan to purchase computer (business percentage)
4.	Doctors • Professional library/journals • Registration renewal – not admission fees (Capital Cost) • Indemnity Insurance – Medical Defense Fund • Professional associations – AMA • Equipment • Briefcases • Stationery/computers • Income protection insurance • Telephone/mobile phones/pagers/beepers • Seminars
5.	Hairdressers • Compulsory uniform • Equipment e.g. hair dryer, scissors, combs etc. • Travel to and from industry organized competitions • Travel to trade nights • Cost of seminars, trade nights etc • Magazines specializing in developments of hair design • Not allowed – grooming and life style magazines
6.	Hospitality Industry Employees (Chefs) • Chef’s checked pants, hats etc • Knives/sharpening tools • Equipment – whisks, etc • Cook books • Magazines e.g. Galloping Gourmet
7.	Waitress/Waiters • Waiters’ friend • Cocktail books • Pens/paper • Not allowed – black and white clothing
8.	Lawyers • Professional library • Registration renewal – not admission fees (capital cost) • Indemnity Insurance • Professional associations • Professional journals • Wigs • Briefcases/mobile phones/pagers • Stationery/Computers • Income protection insurance • Silks and robes • Not allowed – suits for appearing in court
9.	Nurses • Registration fees • Uniforms/laundry/non slip protective shoes • Conferences • Associations, e.g. Care of Critical patients • Stationery • Fob watch • Mobile/pager – on call but not agency nurses unless employed by agency itself • Self education • Stethoscope • Scissors, clamps etc • Professional journals e.g. British Medical Journal • Reference books – professional library
10.	Office workers • Picking up mail/banking – during work hours – not on the way to and from work • Seminars • Stationery • Self education – if work related e.g. updating computer skills
11.	Performers • Stage makeup, hairdressing costs • Hiring and buying of costumes • Agents’ fee • Updating portfolio – not the initial cost (capital expenses) • Coaching classes e.g. acting/dancing etc • Research expenses for role • Costs of discs, tapes etc to the extent they are used for work purposes • Theatre and film tickets – must be DIRECTLY relevant to income producing activities
12.	Police Officers • Uniform/Laundry • Informant fees • Training course • Self-education (courses at the academy) • Tape recorder/tapes/batteries • Mobile/telephone • Pistol club membership fees (only Australian Federal Police Pistol Club) • Fitness expenses – training officers, special emergency squads • Scuba watches – not conventional watches • Gun cleaning • Specialized guns/equipment – depending on police regulations in different states • Not Allowed – silent number and guard dogs
13.	Real Estate Industry • Real estate licence – renewals • Stationery/business cards • Advertising • Hammer (for erecting signs) • Motor vehicle expenses • Mobile/telephone • Referral expenses
14.	Shop Assistants • Stationery • Laundry of supplied compulsory uniforms • Non deductible – black and white “uniform”
15.	Teachers • Annual teacher registration • Reference books/professional library • Computer, disks, repairs, printer cartridges etc • Teacher aids • Stationery • Stop watches for P.E. Teachers • Excursions – educational and sporting trips and camps • Self education • Association fees • Travel to sporting and school activities that are NOT based at the home school • Home study – electricity, telephone calls
16.	Trades Persons (plumbers/carpenters/painters/welders etc) • Tools – replace, repair, sharpening • Protective work wear • Insurance – public liability, tools, income protection • Motor vehicle • Telephone/mobile • Apprenticeship courses
17.	Truck Drivers (employee) • CB Radios • Fridges • Sleeping bags • Tools – to repair truck • Premium paid on top of standard drivers’ licence • Detergent and polish for truck • Log books • Maps/street directory • Meals and accommodation – overnight truck drivers • Working dogs – for carrying livestock • Sunglasses • Not allowed – fines for speeding or truck overweight