Hospitality industry employees 2010-11

Introduction

Hospitality industry employees is a simple summary of Taxation Ruling TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions. This ruling provides information on tax deductions specifically for hospitality employees.

This guide explains the claims you can and cannot make by looking at the common expenses you might incur as a hospitality employee. It also includes information about some changes to the tax laws that have occurred since the ruling was issued, for example, capital allowances. It will help you to work out what claims you can make.

Use this guide with TaxPack to get your deduction claims right. When you sign your tax return, you are declaring that everything you have told us is true and that you have or you can get the written evidence you need to prove your claims. You are responsible for this proof even if you use a registered tax agent.

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Who is a hospitality employee?

Hospitality employees are chefs (and other cooks), waiters and bartenders. Every reference in this guide to the term 'waiter' includes both men and women.