WORK-RELATED CLAIMS BY INDIVIDUALS The following outlines common types of deductible expenses claimed by individual taxpayers, such as employees and rental property owners, plus some strategies that can be adopted to increase deductions for the 2017/18 income year. 1. Depreciable plant, etc. costing $300 or less Salary and wage earners and rental property owners will generally be entitled to an immediate deduction if certain income-producing assets costing $300 or less are pu