IT'S THAT time of the year again and many people will be wondering about the best way to complete their tax returns.

Globe Accounting director Pauline Pickering said the decision depended on a person's situation.

"If you are just claiming on one group certificate with no other income source, and not much else to claim, the results will be the same whether they fill it out online or get a tax agent to do it for them," she said.

"However, you have to know what you are entitled to claim.

"We suggest to young people that they get a tax agent to do their first one.

"This way the agent can explain the rules and go through what they're entitled to claim.

"Then they should be able to do it themselves the next year."

Ms Pickering said the rules changed every year.

"The main changes last financial year are the introduction of the temporary flood levy and the scrapping of the education tax rebate," she said.

"You are obliged to pay the flood levy if your taxable income is over $50,000 unless you are in an exempt category."

Ms Pickering said in most circumstances taxpayers could claim costs incurred which were related to how income was earned.

"To be deductible, the clothing expense must be a registered uniform or be protective."

If in doubt, check with a registered tax agent.

You can claim:

Costs incurred that are related to how you earn your income

Motor vehicle expenses

Mobile phone

Internet

Washing uniforms

Tools

Stationery