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  • Common expenses A–G

    Details on claiming common fitness and sporting industry expenses for:

    Car expenses

    You can't claim a deduction for normal trips between your home and work. These are private expenses, even if you:

    • live a long way from your usual workplace
    • have to work outside normal business hours (for example, weekend or early morning shifts).

    In limited circumstances, you can claim the cost of trips between home and work, such as where you carry bulky tools or equipment for work or where you had shifting places of employment.

    To be able to claim a deduction for the cost of trips between home and work while carrying bulky tools or equipment, all the following conditions must be met:

    • the tools or equipment are essential to perform your employment duties
    • the tools or equipment are bulky, meaning that
      • because of the size and weight, they are awkward to transport, and
      • can only be transported conveniently using a motor vehicle
    • there is no secure storage for the items at the workplace.

    It will not be sufficient if you transport the tools or equipment merely as a matter of choice. For example, if your employer provides reasonably secure storage, your decision to transport items home will be a matter of choice.

    You are considered to have shifting places of employment where you have no fixed place of work and you continually travel from one work site to another.

    You can claim a deduction for the cost of using a car you own, lease or hire (under a hire-purchase agreement) when you drive:

    • between separate jobs on the same day – for example, travelling from the gym you work in to your second job as a football umpire
    • to and from an alternate workplace for the same employer on the same day – for example, you meet with another personal training client at a different gym.

    To claim a deduction, you must keep records of your car use. You can choose between the cents per kilometre method or the logbook method to work out your deduction.

    If you use the logbook method, you need to keep a valid logbook to help you work out the percentage of work-related use along with written evidence of your car expenses.

    If you use the cents per kilometre method, you need to be able to show how you work out your work-related kilometres. You must be able to show that the kilometres travelled were work-related.

    To claim a deduction in your tax return, include the amount of your claim at ‘Work-related car expenses’. The Work-related car expenses calculator can help you work out the amount you can claim as a deduction.

    You can’t use the cents per kilometre or logbook methods to work out your claim for a:

    • motorcycle
    • vehicle with a carrying capacity of one tonne or more (such as a ute)
    • vehicle that can transport nine passengers or more (such as a people mover).

    For these vehicles, you can claim the actual expenses you incur for your work-related travel. This includes costs such as fuel, oil, insurance and loan interest along with the decline in value of the vehicle. You must keep receipts for all your expenses and records to show your work-related use of the vehicle. The easiest way to do this is to keep a logbook or documents that provide similar details to a logbook.

    To claim a deduction for actual expenses you incur for a vehicle not defined as a car, include the amount at ‘Work-related travel expenses’.

    For more detailed information, see:

    See also:

    Child care

    You can't claim a deduction for the cost of child care (including school holidays and before and after school care) when you’re working. It’s a private expense, and the expenses have no direct connection to earning your income.

    Clothing and uniform expenses (including footwear)

    With a few exceptions, clothing is a private expense. You can't claim conventional clothing (including footwear) as a work-related expense, even if your employer requires you to wear it and you only wear these items of clothing at work.

    'Conventional clothing' is everyday clothing worn by people regardless of their occupation – for example, sports gear worn by fitness instructors.

    You can claim a deduction for costs you incur to buy, hire, repair or replace clothing, uniforms and footwear you wear at work if it's in one of the following categories:

    • protective clothing
    • occupation specific clothing
    • a compulsory uniform, that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either
      • you as an employee working for a particular employer
      • the products or services your employer provides
    • a non-compulsory uniform, that your employer listed on the Register of Approved Occupational Clothing with AusIndustry.

    Protective clothing is clothing you wear to protect yourself from specific risks of injury or illness at work. The clothing must have protective features or functions (for example, steel-capped boots, fire-resistant clothing, or boiler suits that protect conventional clothing). Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, drill shirts, shorts, trousers, socks and closed shoes.

    Occupation specific clothing distinctly identifies you as a person associated with a particular profession, trade or occupation (for example a judge's robes or a chef's chequered pants). Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions.

    You can't claim a deduction if your employer buys, repairs or replaces your clothing.

    Example: compulsory uniform with logo

    Mike is a gym instructor. He has to wear t-shirts his employer provides with the company logo embroidered on them. As part of his uniform, he also has to wear black shorts and sports shoes.

    Mike can't claim a deduction for the cost of the t-shirts as his employer provides these at no cost to all employees. He also can't claim the cost of buying his black shorts or sports shoes, even though his employer requires he wears these, as they are plain, everyday clothing and footwear.

    Mike can however claim a deduction for the cost of laundering the t-shirts as they are:

    • distinctive items with the employer's logo
    • compulsory for him to wear at work.
    End of example

    See also:

    Driver's licence

    You can't claim a deduction for the cost to get or renew your driver's licence, even if you must have it as a condition of employment. This is a private expense.

    Entertainment and social functions

    You can't claim a deduction for the cost of any entertainment, fundraising or social functions. This applies even if they are compulsory, non-compulsory or you discuss business matters at the event. Entertainment and social functions include the cost of:

    • business breakfasts, lunches or dinners
    • attendance at sporting events
    • gala or social nights
    • concerts or dances
    • cocktail parties
    • other similar types of functions or events.

    These are private expenses because these events don't have a direct connection to your work duties.

    You also can’t claim the cost of travelling to and from functions.

    Example: entertainment costs you can't claim

    Rachael attends a social drinks night organised by the owners of the gym he is employed at. She is expected to attend these events to network with gym members.

    Rachel can't claim a deduction for the cost of any drinks or food she purchases during the evening.

    End of example

    First aid courses

    You can claim a deduction for the cost of first aid training courses if you are both:

    • a designated first aid person
    • need to complete a first aid training course to assist in emergency work situations.

    You can’t claim a deduction if your employer pays for or reimburses you for the cost of the course.

    Fitness expenses

    You can't claim a deduction for health and fitness expenses, because these are private expenses. This includes:

    • gym fees and conventional clothing worn at the gym (including tracksuits, running or aerobic shoes, socks, sporting shirts or shorts
    • the cost of a program specifically designed to manage weight
    • the cost of normal food substitutes or the cost of food for special dietary purposes
    • the cost of vitamins, minerals or sports supplements, such as protein shakes.

    Glasses, contact lenses and anti-glare glasses

    You can't claim a deduction for prescription glasses or contact lenses, even if you need to wear them while working as these are private expenses.

    You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working as a fitness and sporting industry employee. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.

    You can only claim a deduction for the work-related use of the item.

    See also:

    Grooming expenses

    You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even though:

    • you may be paid an allowance for grooming
    • your employer may expect you to be well groomed when at work.

    All grooming expenses and products are private expenses.

    For more fitness and sporting industry employees' expenses, see:

      Last modified: 17 Feb 2021QC 19680