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  • Common expenses G–O

    Details on claiming common doctor, specialist or other medical professional 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.

    See also:

    Grooming

    You can't claim a deduction for hairdressing, cosmetics, hair and skin care products. These are private expenses.

    Laundry and maintenance

    You can claim a deduction for the cost of washing, drying and ironing deductible clothing. This also includes laundromat and dry cleaning expenses.

    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 a normal working day, even if you receive a meal allowance. These are private expenses.

    You can't claim your meals or expenses incidental to your travel if you weren't required to travel for work, even if you received a travel allowance. For example, you can't claim a deduction for food and drink for mandatory long rest breaks.

    You can't claim more than one meal of each type in a 24-hour period, even though you may eat your meals at unconventional times. For example, you can't claim for two dinners in one day.

    You may be able to claim a deduction for meals when you travel for work – see Doctor, specialist or other medical professionals' Travel expenses.

    You may be able to claim a deduction for meals when you work overtime – see Doctor, specialist or other medical professionals' Overtime meal expenses.

    Medical equipment

    You can claim a deduction for the cost of medical equipment and the cost of insurance for that equipment.

    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 award or enterprise agreement.

    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 payment summary or income statement.

    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 receipts. If you spent and are claiming a deduction:

    • 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:

    For more doctor, specialist or other medical professionals' expenses, see:

      Last modified: 12 Apr 2019QC 56091