Last-Minute Tax Deduction Checklist Before 30 June 2026

Quick answer

Before 30 June 2026, check your tax deduction records, work-related expenses, car kilometres, working-from-home hours, donations, professional fees, union fees, income protection insurance, ABN expenses and any personal super contribution deductions you may want to claim.

The important date is 30 June because your 2026 tax return covers income and deductions for the year ending 30 June 2026.

Expenses after that date generally belong to next year.

Tax law. Always polite. Never forgiving.

The ATO’s 2026 guidance on claiming deductions confirms that when you claim a deduction, you need records showing you incurred the expense.

So this is the simple last-minute job:

Check what you spent.
Find the records.
Do not guess.
Do not panic-buy nonsense.
Do not let the $1,000 deduction headlines trick you.

GoTax helps Australians complete their tax returns online, with returns checked by registered tax agents before lodgement.

Start your 2026 tax return online with GoTax

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Why 30 June matters

The 2026 financial year ends on 30 June 2026.

That means your 2026 tax return generally covers:

Tax year	Period covered
2026 tax return	1 July 2025 to 30 June 2026

If a deductible expense relates to this tax year, you want your records in order before the year closes.

This does not mean you should rush out and buy things you do not need.

Spending $500 to maybe save part of that amount in tax is not genius. It is shopping with a tax hat on.

The goal is not to spend more.

The goal is to make sure you do not miss legitimate deductions you already incurred or genuinely need before 30 June.

For a broader year-end checklist, read the GoTax guide: 2026 Year-End Tax Checklist for Australians

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1. Gather your receipts before they disappear

Start with the boring bit.

Receipts.

The ATO has guidance on records you need to keep, including records for work-related expenses, donations, tax affairs, sole trader expenses and other deduction claims.

Before 30 June, check:

• email receipts

• bank statements

• credit card statements

• app receipts

• supplier invoices

• subscription renewals

• professional membership invoices

• union statements

• insurance records

• work-related purchase receipts

• old shoeboxes pretending to be an accounting system

A bank statement can help, but a proper receipt is usually better because it shows what was purchased.

“Officeworks $94” could be work stationery.

It could also be a laminator you bought during a moment of stationery-based weakness.

The ATO may want the difference explained.

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2. Check your working-from-home hours

If you worked from home during the 2025–26 income year, check your records now.

The ATO’s working from home expenses guidance says you must keep records to show you incurred expenses as a result of working from home.

For the 2025–26 income year, the fixed rate method is 70 cents per hour.

But the hours still need to be real.

Useful records may include:

• timesheets

• rosters

• diary entries

• calendar entries

• employer records

• work logs

• screenshots of work schedules

Do not invent a round number because it looks tidy.

The ATO has seen tidy before. Tidy is suspicious when it smells like guesswork.

Related GoTax guide: What Is the 2026 Working From Home Fixed Rate?

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3. Review phone and internet work use

Phone and internet deductions are easy to miss and easy to overclaim.

That is an exciting combination if you enjoy ATO review letters.

Before 30 June, check whether you used your personal phone or internet for work and whether you have a reasonable basis for claiming the work-related portion.

Useful records include:

• phone bills

• internet bills

• work-use diary

• call history

• data usage records

• employer communication records

• four-week usage pattern

If your phone was used 30% for work, the claim should usually reflect the work-related percentage.

Claiming 100% because your boss sent one message on a Sunday is not a calculation. It is emotional accounting.

Read the GoTax guide: Mobile Phone & Internet Tax Deductions

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4. Check car kilometres and logbook records

Car expense claims can be useful, but they need care.

The ATO’s cents per kilometre method uses 88 cents per eligible work kilometre for the 2025–26 income year.

The cap is 5,000 eligible work kilometres per car.

Before 30 June, check:

• work-related trips

• diary notes

• job sheets

• client visits

• delivery records

• site visits

• employer records

• odometer readings

• logbook records

Ordinary travel from home to work is usually private.

So if your claim is simply “I drove to work because work cruelly refused to come to me”, that is generally not enough.

If your vehicle relates to ABN income, also read: ABN Tax Deductions Guide

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5. Check tools, equipment and work items

Before 30 June, review whether you bought work-related items during the year.

This may include:

• tools

• safety gear

• laptops

• monitors

• keyboards

• tablets

• work bags

• stationery

• software

• technical equipment

• occupation-specific items

Important: buying something before 30 June does not automatically mean the full cost is deductible immediately.

Some items may need to be depreciated over time. Some may be partly private. Some may not be deductible at all.

The question is not “Did I buy it?”

The question is:

• Did I need it for work?

• Did I pay for it myself?

• Was I reimbursed?

• How much was work-related?

• Do I have records?

• Is it deductible immediately or over time?

Tax loves a second question. Sometimes a seventh.

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6. Review uniforms, protective clothing and laundry

Check whether you paid for eligible work clothing or laundry during the year.

You may be able to claim items such as:

• protective clothing

• steel-capped boots

• hi-vis clothing

• occupation-specific clothing

• compulsory uniforms

• laundry for eligible work clothing

The ATO’s clothing, laundry and dry-cleaning expenses guidance makes one thing clear: normal clothing is usually not deductible, even if you wear it to work.

Normal black pants are usually not deductible.

A compulsory branded uniform may be different.

Tax law remains deeply uninterested in whether your outfit looked professional.

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7. Pay attention to union fees and professional memberships

Union fees and professional memberships are commonly forgotten because they are boring.

Boring still counts.

Before 30 June, check whether you paid for:

• union fees

• professional body memberships

• industry association fees

• work licences

• registrations

• accreditation fees

• bargaining agent fees

The ATO has guidance on union fees, subscriptions to associations and bargaining agent fees.

Check:

• payslips

• invoices

• membership portals

• renewal emails

• bank records

If it relates to your current work and you paid it yourself, it is worth reviewing.

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8. Check donations before 30 June

If you want a donation to count for your 2026 tax return, it generally needs to be made by 30 June 2026.

The ATO’s gifts and donations guidance explains that donations generally need to be made to a deductible gift recipient and supported by records.

Before 30 June, check:

• donation receipts

• email confirmations

• workplace giving summaries

• bank records

• charity account history

Common traps:

Payment	Usually deductible?
Donation to eligible DGR charity	Potentially yes
Raffle ticket	Usually no
Fundraising chocolate	Usually no
Charity auction item	Usually no
Event ticket	Usually no

The reason is simple: if you receive something material in return, it may not be a deductible gift.

Even if the raffle prize was a meat tray and a dream.

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9. Check income protection insurance

Income protection insurance can be missed because it often sits inside annual insurance paperwork.

The ATO’s income protection insurance guidance explains when premiums may be deductible.

Before 30 June, check whether you paid premiums for a policy that protects income such as salary or wages.

Be careful with mixed policies.

Policy type	Deduction issue
Income protection	May be deductible
Life insurance	Usually not deductible
Trauma cover	Usually not deductible
TPD cover	Usually not deductible
Mixed policy	May need apportionment

Do not claim the whole policy just because the invoice looked lonely.

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10. Review personal super contribution deductions carefully

Personal super contribution deductions can be valuable, but they are not a casual last-minute button press.

The ATO’s 2026 guidance on personal superannuation contributions explains that rules and eligibility conditions apply.

If you intend to claim a tax deduction for a personal super contribution, you generally need to:

• make the contribution

• ensure the fund receives it in time

• lodge a valid notice of intent with the fund

• receive acknowledgement from the fund

• claim only the eligible amount

• stay within contribution rules

Do not leave this until 11:47 pm on 30 June and expect the super fund to applaud your timing.

Money needs to be received and processed correctly. Banks and super funds do not operate on hope.

This is one of those areas where you should get advice if you are unsure.

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11. Check subscriptions and software

Monthly subscriptions are easy to forget.

Before 30 June, review:

• work software

• professional tools

• cloud storage

• design software

• accounting software

• industry publications

• technical databases

• work-related subscriptions

If a subscription is partly private and partly work-related, only the work-related portion should be claimed.

Netflix is not a professional development platform just because you watched one documentary and felt improved.

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12. ABN holders: check business expenses

If you earn income under an ABN, your deduction review should include business expenses.

Before 30 June, check:

• business income

• business expenses

• invoices issued

• unpaid invoices

• bank records

• equipment purchases

• software

• phone and internet

• car expenses

• home office expenses

• insurance

• advertising

• subscriptions

• professional fees

ABN deductions are not the same as employee deductions.

The expense needs to relate to earning business income, and private use needs to be separated.

Read the GoTax guide: ABN Tax Deductions Guide

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13. Rental property owners: separate repairs from improvements

If you own a rental property, review your records before 30 June.

Common rental expenses include:

• loan interest

• council rates

• insurance

• property management fees

• repairs

• advertising

• cleaning

• gardening

• depreciation

• capital works

Be careful with repairs versus improvements.

A repair may be treated differently from an improvement. Replacing a broken part is not the same as upgrading the whole asset.

Rental property deductions are an ATO focus area, so this is not the place for creativity.

Creativity belongs in art class, not a rental schedule.

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14. Do not rely on the $1,000 standard deduction for 2026

The proposed $1,000 standard deduction for work-related expenses does not apply to your 2026 tax return.

The ATO explains that the standard deduction measure commences on 1 July 2026 and applies to the 2026–27 individual tax return, not the 2025–26 individual tax return.

Your 2026 return still uses the current deduction and record-keeping rules.

So do not stop collecting records because you saw a headline.

Headlines are not tax advice. They are little traps with punctuation.

Read the GoTax guide: $1,000 Tax Deduction 2026 Return?

Also read: Should You Still Keep Receipts Under the $1,000 Tax Deduction?

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15. Do not lodge too early after 30 June

This is not technically a deduction, but it matters.

After 30 June, some income information may not be ready immediately. Employer income, bank interest, private health insurance, dividends and other data may take time to prefill correctly.

If you lodge too early and miss income, the ATO may amend the return later.

That can turn a happy refund into a “please explain” letter.

GoTax helps by guiding you through the return and checking it before lodgement.

Start your 2026 tax return online with GoTax

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Quick 30 June tax deduction checklist

Before 30 June, review:

• work-related receipts

• working-from-home hours

• phone and internet bills

• car kilometre records

• logbook records

• tool and equipment receipts

• software subscriptions

• union fees

• professional memberships

• work licences

• donation receipts

• income protection premiums

• tax agent fees

• ABN business expenses

• rental property expenses

• personal super contribution plans

• records for anything unusual

Then ask the simple question:

Can I prove it?

If not, fix the record before the year closes.

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What not to do before 30 June

Do not:

• buy items just for a tax deduction

• claim private expenses

• invent round-number claims

• assume bank statements prove everything

• claim reimbursed costs

• double dip working-from-home costs

• guess car kilometres

• claim ordinary clothes

• assume the $1,000 deduction applies

• rush-lodge before your income is complete

The best tax return is not the biggest claim.

It is the strongest correct claim.

That is less exciting, but it survives contact with the ATO.

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How GoTax helps

GoTax is built to make the tax return process simple without leaving you to interpret the tax system alone.

You work through the online return.
You answer plain-English questions.
You enter income and deductions.
Your return is checked by registered tax agents before lodgement.

That means you are less likely to miss obvious deductions and less likely to make claims that should have stayed in the group chat.

Start your 2026 tax return online with GoTax

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Frequently asked questions

What should I do before 30 June for tax?

Before 30 June, gather deduction records, check work-related expenses, review working-from-home hours, confirm car records, check donations, review insurance and membership fees, and make sure any planned personal super contribution deduction is handled correctly.

Can I buy something before 30 June and claim it?

Maybe. The item must be connected to earning income, paid by you, not reimbursed and supported by records. Some items may need to be depreciated over time instead of claimed in full immediately.

Do I need receipts before 30 June?

You should keep receipts and supporting records for deduction claims. If a receipt is missing, other records may help, but you still need to be able to prove the expense and its work connection.

Can I claim working from home expenses for 2026?

Yes, if you meet the rules and have records. The fixed rate method for 2025–26 is 70 cents per hour, but you need records of hours worked from home.

What is the car cents per kilometre rate for 2026?

For the 2025–26 income year, the ATO cents per kilometre rate is 88 cents per eligible work kilometre, capped at 5,000 kilometres per car.

Can I claim donations made before 30 June?

You may be able to claim eligible donations made to deductible gift recipients by 30 June, provided you have evidence and did not receive a material benefit in return.

Can I claim personal super contributions?

You may be able to claim a deduction for eligible personal super contributions if you meet the rules, lodge a valid notice of intent with your fund, and receive the required acknowledgement.

Does the $1,000 standard deduction apply to my 2026 return?

No. The proposed $1,000 standard deduction does not apply to your 2026 tax return. Current deduction and record-keeping rules still apply.

Should I lodge my tax return immediately after 30 June?

Not always. Some income information may not be prefilled immediately. Lodging too early can cause missing income or errors.

Does GoTax check my tax return?

Yes. GoTax helps you complete your tax return online, and returns are checked by registered tax agents before lodgement.

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About the Author

Written by Mark Walmsley, Chartered Accountant and Registered Tax Agent.

GoTax helps Australians complete their tax returns online, with returns checked by registered tax agents before lodgement.

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General Information Disclaimer

This article provides general information only and does not take into account your personal circumstances. Tax law can change and deduction eligibility depends on your income, occupation, records and specific facts. If you are unsure, seek advice from a registered tax agent.