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Generally a taxpayer can claim a deduction for briefcases if they are used predominantly for work(ie, to store laptop, Ipads, phones, files) , but not handbags.
The first and most basic rule is that there needs to be a connection between the income you earn and the item purchased. In other words, you need the item to do your job.
In the ATO's view, if you purchase a luxury handbag, it’s fairly unlikely it is only going to be used for work purposes whereas with a briefcase it is unlikely you would carry it around for any other reason than for work.
It is my understanding that the price of a work related bag makes a difference. For example, the ATO will normally accepts a deduction for a $200 laptop bag but not say a $3,000 Burberry laptop bag. If the claim is excessive, you need to prove that the excessive cost is actually required for your job. The larger the deduction claimed the more likely it is that your tax affairs will be reviewed by the ATO.
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桂林散记 (2004-12-13) leeshine 
发表于 2016-6-28 20:36
