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  • Common expenses G–O

    Details on claiming common cleaner expenses for:

    Glasses, contact lenses and anti-glare glasses

    You can't claim a deduction for prescription glasses or contact lenses. These are private expenses.

    You can claim a deduction for the cost of anti-glare glasses if you wear them to reduce the risk of illness or injury while working as a cleaner.

    See also:

    Laundry and maintenance

    You can claim a deduction for the cost of washing, drying and ironing clothing you wear at work if it's:

    • protective
    • occupation specific (and not a conventional, everyday piece of clothing)
    • a uniform (compulsory and non-compulsory registered with AusIndustry).

    This also includes laundromat and dry cleaning expenses.

    If your laundry claim is $150 or less, you don't need to keep records but you will still need to be able to explain how you calculated your claim. This isn't an automatic deduction.

    Example: laundry expenses

    Jelani receives a uniform from her employer. She washes, dries and irons her uniforms twice a week. Jelani works 48 weeks during the year. Her claim of $96 for laundry expenses is worked out as follows:

    • Number of claimable laundry loads per week × Number of weeks = Total number of claimable laundry loads, that is (2 × 48 = 96)
    • Total number of claimable laundry loads × Reasonable cost per load = Total claim amount, that is (96 × $1 = $96)

    As her total claim for laundry expenses is under $150 ($96) Jelani isn't required to keep written evidence of her laundry expenses. However, if asked, she will still be required to explain how she calculated her claim.

    End of example

    See also:

    Meal and snack expenses

    You can't claim a deduction for the cost of food, drink or snacks you consume in the course of your normal working hours, even if you receive a meal allowance. These are private expenses.

    You may be able to claim a deduction for meals when you travel for work – see Cleaners' Travel expenses.

    You may be able to claim a deduction for meals when you work overtime – see, cleaners' Overtime meal expenses.

    Overtime meal expenses

    You can claim a deduction for the cost of a meal you buy and eat when you work overtime, if you receive an overtime meal allowance under an industrial law, award or enterprise agreement and it's included in your assessable income.

    You can't claim a deduction if your overtime meal allowance is rolled into your salary and wages and not included as a separate allowance on your income statement or payment summary.

    You are generally required to get and keep written evidence, such as receipts, when you claim a deduction for overtime meal expenses. However, each year we set a reasonable amount you can claim for overtime meal expenses without written evidence. If you spent and are claiming:

    • up to the reasonable amount, you don't have to get and keep receipts
    • more than the reasonable amount, you must get and keep receipts for all your expenses.

    In all cases, you need to be able to show:

    • you spent the money
    • how you calculated your claim.

    See also:

    • Overtime meals
    • TD 2019/11 Income tax: what are the reasonable travel and overtime amounts for the 2019-20 income year?

    For more cleaner expenses, see:

      Last modified: 19 Dec 2019QC 51218