I am not a tax expert, but my impression is that you cannot. Reason: because the expenditure is not related to your need to comply with your duties under the relevant taxation law. You may claim, lets say for the sake of the argument, 5 dollars for having to file a tax return online or something like that, or 70 for having a tax agent to do it for you.
Your problem is that you seem to be still struggling to understand basic taxation principles. Expenditure can only offset income when that expenditure was incurred for the purpose of earning that income. You have no income, so how can you try to get a claim for costs in earning zero income?
