Shop assistants 2011-12

Introduction

Shop assistants is a simple summary of Taxation Ruling TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions. This ruling provides information on tax deductions specifically for shop assistants employed in retail outlets such as department stores, supermarkets, clothing and other fashion stores, shoe stores, corner stores, hardware stores and chemists.

This guide explains the claims you can and cannot make by looking at the common expenses you might incur as a shop assistant. 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 Individual tax return instructions 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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