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  • Common expenses G–O

    Details on claiming common hospitality industry employee expenses for:

    Gaming licence

    You can claim a deduction for the cost of renewing your special employees or gaming licence. You can't claim a deduction for the cost of getting your initial licence.

    Grooming

    You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even though you may be paid an allowance for grooming and be expected to be well groomed. All grooming products are private expenses.

    Hiring equipment

    You can claim the costs of hiring equipment used for work. If the equipment is also used for private purposes, you can't claim a deduction for that part of the hire cost.

    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 work overtime – see Hospitality industry 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 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 hospitality industry employee expenses, see:

      Last modified: 16 Jul 2019QC 51240