"The purchase of a handbag has the hallmarks of a private expense, as a handbag is used for carrying personal use items. That is, handbags are not bought to be used for work purposes and are not used for work purposes and therefore are not deductible," an ATO spokesman said in an email.

He said there may be exceptions for taxpayers who buy a handbag for work activities, but they would have to check before they buy.

'Prudent' to check with ATO before buying

"If a taxpayer considers that a handbag has been wholly bought for work activities and is being used for work activities, it would be prudent to check with the ATO first, as this is a claim that may be checked," he said.

Ms Roche said she uses her handbag for carrying work-related items.

"Everything work-related goes into it. It's got my iPad, two mobile phones, pens, my purse, make-up bag and probably paper clips. It's really no different to a man carrying a briefcase. It's professional as well as chic," she said.

Ms Roche said a better policy would allow her to claim a work-related portion of using the handbag as a work expense.

Ashley, a police officer who declined to give her last name, said she carries her $500 Michael Kors handbag to work every day and takes it to court and meetings, although on some days she has to switch to a backpack if she is on duty.


"When I'm going to court, I take a handbag and that's what's appropriate. It has the brief of evidence and something to write on. It still performs the same function and purpose as a man's briefcase."

Ashley said she purchased a "lady's briefcase" with the intention of using it for work, but she found it was more aesthetically pleasing and functional to carry a handbag. "I never use [the briefcase], it's ugly. I need [something] to be big enough to pop in my folder, keys and purse."

Police can claim sunglasses

Ashley said a handbag is one of the major work-related expenses for her and should not be excluded from tax deduction just because it may also be used for social purposes. She also noted as a police officer she is able to claim sunglasses as a work expense even though she may occasionally use them on weekends.

Workplace Gender Equality Agency director Libby Lyons said the tax law reflects an "outdated assumption that business people will be men" and should be changed to acknowledge women are accepted in corporate roles.

"It's 2016 – manbags and handbags deserve equal treatment," Ms Lyons said.

Tax lawyer Robert Richards said a taxpayer may be able to claim a handbag on tax if they can show they had a handbag purely for work, although it could be difficult if it is used to carry personal items such as keys and cosmetics.

"A woman can maximise their chance of claiming it on tax if they can show the Tax Office they had a handbag to purely carry work items around. One way of showing that would be if you had a bag for carrying around personal items and another one just to go to meetings and courts," he said.

But Mr Richards cautioned against taxpayers overspending on luxury handbags in the hope of getting a tax return because the Tax Office requires the expense to be reasonable.

In January, Fairfax Media reported Treasury was considering scrapping a host of work-related tax deductions and replacing them with low personal tax rates.

With Ruth Liew