What you can (and can’t) claim – explained simply
When it comes to claiming work-related expenses, bags and cases can often be overlooked — or misunderstood.
If you’re carrying items for work (like laptops, files or equipment), you may be entitled to a deduction. However, as with most tax deductions, the rules come down to purpose and usage.
Not every work bag is deductible — but where the purpose is genuinely work-related, a claim may be available.
As always, the key questions to ask are:
- Do I need this for my work?
- Is it mainly used for work?
- Can I substantiate it?
When can you claim a deduction?
You can claim a deduction for a bag or case if all of the following apply:
- You paid for it yourself
- You use it to carry items needed for your work
- The bag is suitable for that work purpose
- You keep records of the purchase and how it’s used
Typical examples of work items include laptops, tablets, work papers or protective equipment — not personal items like gym gear or food.
If the bag is used partly for work and partly privately, only the work-related portion is deductible.
What types of bags are deductible?
You may be able to claim items such as:
- Briefcases
- Laptop bags
- Satchels
- Suitcases or carry-on luggage (for work travel)
- In limited cases, a handbag used solely for work items
If you purchase luggage for a work trip and it’s used only for work, and it costs under $300, you can generally claim it in full in that year.
What you can’t claim
Not everything you take to work qualifies.
You generally can’t claim a bag or item if:
- It’s used mainly for personal purposes (e.g. lunch, cosmetics, personal items)
- You use it outside of work (e.g. weekends or travel)
- Your employer provided it
You also can’t claim items related to food or drink, including:
- Lunch boxes or meal bags
- Coolers or eskies
- Travel mugs, thermoses or keep cups
- Plates or cutlery
Even if used at work, these are considered private in nature.
Key tip: It’s about “purpose”, not just “use”
This is where many people get caught out.
If a bag is primarily for personal use, adding a work item (like a tablet) doesn’t make it deductible.
The main purpose of the bag needs to be work-related.
How the deduction is calculated
The way you claim depends on the cost:
If the bag costs $300 or less:
- You can usually claim an immediate deduction
- Provided it’s used more than 50% for work
If the bag costs more than $300:
- You claim the deduction over time (its decline in value)
- This is spread over the item’s effective life
Real-world example
A client-facing professional buys a $565 laptop bag to carry work equipment to meetings.
Because it:
- Is clearly required for work
- Is used to transport essential work items
- Costs more than $300
They would claim the decline in value over time, rather than an upfront deduction.
Record keeping – don’t skip this
To support your claim, you should keep:
- Receipts or proof of purchase
- Evidence the bag is needed for work
- A record showing your work vs private use (e.g. a diary note)
If you’re depreciating the item, keep details of how you calculated the claim.
Disclaimer: The information contained in this article is provided for general guidance only and does not constitute financial, taxation, legal, or other professional advice. While every effort has been made to ensure the accuracy and completeness of the information at the time of compilation, it may not address the specific circumstances, requirements, or objectives of you and/or your business.