Introduction
This guide, Performing artists 2013-14, is a simple summary of Taxation Ruling TR 95/20 – Income tax: employee performing artists – allowances, reimbursements and work-related expenses. This Taxation Ruling provides information on tax deductions specifically for employee performing artists.
This guide will help you work out what deductions you can claim. It:
- looks at the common expenses you might incur as a performing artist employee
- explains the claims you can and cannot make
- includes information about some changes to the tax laws that have occurred since the ruling was issued, for example, capital allowances.
Use the Individual tax return instructions with this guide to get your deduction claims right.
Remember, when you sign your tax return, you are declaring that:
- everything you have told us is true, and
- you have or you can get the written evidence you need to prove your claims.
You are responsible for this proof even when you use a registered tax agent.
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