Tax Deductions for Australian Resellers — What Can You Claim?

Complete List of Reseller Deductions

• Platform selling fees: eBay final value fees, Depop selling fees, Shopify transaction fees — all fully deductible
• Payment processing fees: PayPal fees, Stripe fees, Depop Payments processing
• Postage: Australia Post charges, courier fees, tracking costs
• Packaging: Satchels, boxes, bubble wrap, tape, tissue paper, branded stickers
• Storage: Self-storage unit rent, or a proportion of your home used exclusively for business
• Phone and internet: The business-use proportion of your monthly bills
• Accounting software: Subscriptions to bookkeeping and accounting tools
• Photography equipment: Camera, lighting, backdrop, editing software (depreciating assets over $300 are depreciated over their useful life)
• Vehicle costs: Fuel and car expenses for sourcing trips, using cents-per-km or logbook method
• Market stall fees: If you sell at physical markets

What You Can't Claim

Personal items, fines and penalties, costs of personal use items you sold at a loss, entertainment expenses unrelated to business, and any expense without supporting evidence. The ATO's rule is simple: a deduction must be directly related to earning your business income.

Evidence Required

Keep receipts or bank statements for every deduction. For items over $82.50, you need a tax invoice. For recurring expenses (phone, internet), keep at least one bill and document your business-use percentage. See our expense tracking guide and tax return guide.