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  • Common expenses G–O

    Details on claiming common guard and security employee expenses for:

    Guard dogs expenses

    You generally can't claim guard dog expenses, unless it's a requirement of your employment to provide your own guard dog. If the dog is privately owned, such as a family pet, you can't claim any deductions for guard dog expenses.

    If you're required to provide your own guard dog and it's not privately owned, you can claim a deduction for ongoing expenses such as food, veterinary expenses and registration costs. However, you can't claim a deduction for the initial cost of purchasing the dog as it's a capital expense.

    You can't claim a deduction if your employer provided the dog or met its costs.

    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:

    Licences, permits and cards

    You can't claim a deduction for a driver licence. This is a private expense, even if you must have it as a condition of employment.

    You can claim a deduction for any renewal fees for licences, regulatory permits, certificates, or 'cards' that relate to your work. You can't claim the cost of getting your initial licence or certificate.

    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 Guards and security employees' Travel expenses.

    You may be able to claim a deduction for meals when you work overtime – see Guards and security employees' 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 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.

    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:

    For more guard and security employee expenses, see:

      Last modified: 21 Mar 2019QC 19679