Publication:Sea Talk Winter 2004/June a taxing time

By the Australian Taxation Office

Winter brings with it the end of the financial year, which means it's time to start thinking about getting your tax return organised.

To help with your tax return, the Tax Office has produced a publication specifically for Australian Defence Force members.

This booklet includes information ADF members need to know when claiming work-related expenses. It also contains other useful tips to help complete your taxreturn, and ensure you claim all your entitlements.

As a member of the Navy some of the things that you may be able to claim as deductions include:

• The cost of fitness expenses only if you are required to maintain a very high level of fitness, well above the ADF general standard and you earn ADF income by performing a range of duties designed to keep you physically prepared. This applies to physical training instructors and members of special combat squads. If there is a private component to the expenses, you cannot claim a deduction for that part.
• A compulsory uniform, which is a set of clothing that, worn together, identifies you as an employee of an organisation having a strictly enforced policy that makes it compulsory for you to wear the uniform while at work. You can claim a deduction for the cost of buying, repairing and cleaning a compulsory uniform such as a military uniform.

More information is available in Occupational Ruling Summary - Australian Defence Force members (NAT 2321 - 6.2004), which you can get from the Tax Office from late June.

When you're ready to prepare your tax return, you might want to try e-tax, the Tax Office's free electronic preparation for online lodgement service. E-tax will help you prepare your tax return and baby bonus claim easily, quickly and securely by asking you questions that are then used to complete and lodge your tax return.

Most people who lodge their tax return using e-tax receive their refund within 14 days. For more information visit the Tax Office website. E-tax will be available from July 1, 2004.