Tax for Journalists Australia
This page is for journalists—employed and freelance—who want a clearer starting point on common deductions, including equipment, travel to stories, subscriptions, home office expenses, and freelance ABN obligations.
Quick answer: journalists can often claim equipment (cameras, recorders, laptops), travel to stories, news service subscriptions, home office costs, and phone expenses. Freelance journalists have additional ABN and potentially GST obligations. The ATO expects a direct connection to earning your income, proper records, and apportionment of any private use.
Common journalist deductions
Often deductible
- Equipment: cameras, voice recorders, microphones, laptops, and tripods (work portion)
- Travel to cover stories, attend press conferences, and conduct interviews
- Subscriptions to news services, wire services, and research databases
- Home office expenses where you regularly work from home (fixed rate or actual cost method)
- Phone and internet costs with a work-related portion and supporting records
- Union and professional association fees (e.g., MEAA)
- Self-education that maintains or improves skills in your current journalism role
Often non-deductible
- Normal home-to-office commuting costs
- Personal subscriptions (streaming, entertainment) even if they provide "story ideas"
- Equipment used primarily for personal purposes without apportionment
- Meals unless travelling overnight for a story
- Ordinary clothing and grooming (including on-camera wardrobe unless employer-required uniform)
Equipment, travel, and freelance obligations
- Equipment depreciation: cameras, laptops, and other items over $300 must be depreciated over their effective life. Items $300 or less (for employees) can be claimed immediately. Private use must be apportioned out.
- Travel to stories: travel from your usual workplace to a story location is generally deductible. Overnight travel may include accommodation and meals. Keep detailed records of the work purpose.
- Freelance ABN: freelance journalists need an ABN and must declare all freelance income. GST registration is mandatory once annual turnover reaches $75,000.
- Home office: if you regularly work from home writing or editing, claim using the ATO's fixed rate method (67 cents per hour) or the actual cost method with records.
Records journalists should keep
- Receipts for equipment purchases and depreciation schedules for items over $300
- Travel records showing story locations, dates, and work purpose
- Subscription invoices for news services and research databases
- Phone and internet usage records where a work portion is claimed
- Home office hours log or actual expense receipts if claiming WFH
- Freelance income records and invoices issued to publishers
Start with these calculators
Tax return calculator
Estimate the refund impact of your eligible work-related deductions.
Pay calculator
Check take-home pay for weekly, fortnightly, monthly, or annual salary.
GST calculator
Work out GST-inclusive and GST-exclusive amounts for freelance invoicing.
Salary sacrifice calculator
Model concessional super contributions against take-home pay.
Journalist tax FAQs
Can journalists claim equipment like cameras and laptops?
Generally yes for the work-related portion. Items costing $300 or less can be claimed immediately; items over $300 are depreciated over their effective life. Private use must be apportioned out.
Can journalists claim travel to stories?
Travel from your usual workplace to cover stories, attend press conferences, or conduct interviews is generally deductible. Normal home-to-office commuting is not. Keep records of work purpose.
Do freelance journalists need an ABN?
Yes. Freelance journalists operating as sole traders need an ABN and must declare all freelance income. GST registration is mandatory once annual turnover reaches $75,000; below that it is optional.
Tax Accuracy & Sources
This guide summarises common journalist deduction patterns only. Always check whether the expense was reimbursed, whether any private element needs apportionment, and whether the equipment, travel, or freelance claim meets ATO requirements.
Uses 2025-26 ATO rates.