- You must have paid for the item yourself;
- You must need to carry items for work;
- You must keep records for the purchase of the item and its use; and
- You can only claim "work-related use" of the bag or case as a deduction.
"You can't claim a deduction for a bag you use for carrying personal items to work each day."
- The cost of the asset (in this case the bag or case) must be $300 or less;
- The asset must be mainly used for work purposes (meaning more than 50 per cent of the time);
- To claim an immediate deduction, the asset must not be part of a set of assets costing more than $300;
- The asset can't be one of a number of items that are identical or substantially identical.
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