am I able to claim firearms and licence/membership fees associated with maintaining my firearm licence

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Taxduck · Answer

These 2 statements are taken from the ATO website. 'For an expense to be incurred in gaining or producing your employment (assessable) income, there must be more than just a general or broad connection between the expense and the earning of your assessable income. There must be a real and close connection between the expenditure and your employment activities. In other words, the expense must directly relate to what you do to earn your employment income.' 'The fact your employer requires you to purchase a good or service doesn't mean the expense is automatically deductible. You still need to demonstrate how the expense has a genuine connection to your employment activities.' If your employer requires you to have a firearm license it doesn't necessarily mean it is tax deductible. If your job requires you to use a firearm then the license would be deductible. If there is no requirement then I would suggest that there is not a close connection with your employment duties, hence not deductible. With the second question, 'product knowledge' is not an acceptable reason for claiming a work related expense. If it was, the car salesman would be claiming his new car, the bottleshop attendant claiming his liquor.

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