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  • Gaming attendants – income and work-related deductions

    If you earn your income as a gaming attendant, this guide will help you work out what:

    • income and allowances to report
    • you can and can't claim as a work-related deduction
    • records you need to keep.

    Find out about gaming attendants':

    Income – salary and allowances

    Include all of income you receive as a gaming attendant during the income year in your tax return, which includes:

    Don't include reimbursements.

    Your income statement or payment summary shows all your salary, wages and allowances for the income year.

    Salary and wages

    You must include your salary and wages as income in your tax return. Include any bonuses.

    Allowances

    Include all allowances shown on your income statement or payment summary as income in your tax return.

    While all allowances you receive from your employer are income, you can't always claim a deduction if you receive an allowance – it depends on the situation.

    If you can claim a deduction, the amount of the deduction is not usually the same amount as the allowance you receive.

    Allowance types, reasons and deductibility

    Reason for allowance

    Example of allowance type

    Deduction (Yes or No)

    Compensation for an aspect of your work that is unpleasant, special or dangerous

    Night shift allowance

    No

    These allowances don't help you pay for deductible work-related expenses

    Compensation for industry peculiarities

    Split shift allowance

    No

    These allowances don't help you pay for deductible work-related expenses

    An amount for certain expenses

    Overtime meal allowance

    Yes

    If you incur deductible expenses

    An amount for special skills

    A first aid certificate

    Yes

    If you incur deductible expenses

     

    Example: allowance assessable, no deduction

    Lydia is gaming attendant at a club. Lydia works split shifts on some days. When Lydia is allocated a split shift, she works from 10:00 am to 2:00 pm and then returns to work at 6:30 pm and works until 10:30 pm.

    When Lydia works a split shift, her employer pays her an allowance of $3.60.

    At the end of the income year, Lydia's employer shows the total allowance on her income statement.

    Lydia must include the total amount of the allowance as income in her tax return.

    Lydia can't claim a deduction because she doesn't incur any deductible expenses. The allowance compensates her for the inconvenience of working a split shift. It is not to help cover work-related expenses that Lydia may incur.

    End of example

     

    Example: allowance assessable, deduction

    Bronwyn is a gaming attendant at a casino. Bronwyn's employer requires her to wear a shirt and skirt with the casino's name and logo on it.

    Bronwyn's employer provides her with 3 full uniforms, but Bronwyn must launder it. Bronwyn's employer pays her an allowance of $10 per week to cover the costs of laundering her uniforms.

    At the end of the income year, Bronwyn's employer shows the total allowance on her income statement. Bronwyn must include the total amount of the allowance as income in her tax return.

    Bronwyn can claim a deduction for the cost of laundering her uniform.

    End of example

    Difference between allowances and reimbursements

    An allowance does not include a reimbursement.

    If your employer pays you:

    • an amount based on an estimate of what you might spend, then it's an allowance
    • for the actual amount of the expense (either before or after you incur the expense), it's a reimbursement.

    Allowances not on your income statement or payment summary

    Your employer may not include some allowances on your income statement or payment summary. This can apply to travel allowances and overtime meal allowances paid under an industrial law, award or agreement. You can see these allowances on your payslips.

    If the allowance isn't on your income statement or payment summary, and you:

    • spent the whole amount on deductible expenses, you
      • don't include it as income in your tax return
      • can't claim any deductions for these expenses
       
    • spent more than your allowance, you
      • include the allowance as income in your tax return
      • can claim a deduction for your expense, if you're eligible.
       

    Reimbursements

    If your employer pays you the exact amount for expenses you incur (either before or after you incur them), the payment is a reimbursement. We don't consider a reimbursement to be an allowance.

    If your employer reimburses you for expenses you incur:

    • don't include the reimbursement as income in your tax return
    • you can't claim a deduction for the expenses.

    Find out about gaming attendants':

      Last modified: 19 Aug 2022QC 64671