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  • Common expenses T–W

    Details on claiming common hospitality industry employee expenses for:

    Technical or professional publications

    You can claim a deduction for the cost of journals, periodicals and magazines that have content sufficiently connected to your employment as a hospitality industry employee.

    Tools and equipment

    You can claim a deduction for tools and equipment if you use them to perform your duties as a hospitality industry employee.

    If a tool or item of equipment cost you $300 or less, and you use it for work only, you can claim a deduction for the whole cost in the year you purchased it. Otherwise, you can claim a deduction for the cost over the life of the item (that is; depreciation).

    If the item is part of a set that together cost more than $300, you can claim a deduction for the set over the life of the asset.

    If you also use the tool or item of equipment for private purposes, you can only claim the work-related portion.

    If you bought the tool or item of equipment part way through the year, you can only claim a deduction for the portion of the year that you owned it.

    You can also claim a deduction for the cost of repairs to tools and equipment.

    You can't claim a deduction for tools and equipment that are supplied by your employer or another person.

    Example: depreciation of tools and equipment

    Lina works as a short order cook at a local café where she is required to provide her own chef knives as the café owner has not completely fitted out the kitchen. Lina doesn't own her own knives when she takes the job as all her previous positions have had this equipment provided.

    Lina can claim a deduction for the cost of the knives she buys as she requires them to perform her work duties. The set of six knives with chef roll to carry them in cost her $550.

    As the knives are part of a set costing more than $300, Lina will need to claim a deduction for the decline in value of the knives over their effective life.

    End of example

    Example: personal and work-related use

    Denise is a head chef at a restaurant. As head chef, Denise is required to create new dishes and menus regularly outside of restaurant hours at home. Denise uses her laptop to research recipes, test recipes and develop menus at home.

    Denise buys a laptop bag from Mimco for $200 to carry her laptop to work as the recipes and menus are stored on her laptop.

    Denise doesn't use the laptop bag to carry any personal items

    Denise can claim a deduction for the cost of the bag as her job requires her to transport the laptop to work and she doesn't carry any personal items in it. As the bag cost is less than $300, she can claim a deduction for the full cost of the bag ($200) in the income year that she bought the bag. .

    End of example

    See also:

    Travel expenses

    You can claim a deduction for the costs you incur on accommodation, meals and incidentals when you travel for work and sleep away from your home overnight in the course of performing your employment duties.

    You can't claim a deduction for accommodation where you have not incurred any accommodation expenses, because you:

    • sleep in accommodation provided by your employer
    • are reimbursed for any costs by your employer.

    Receiving an allowance from your employer doesn't automatically entitle you to a deduction. In all cases, you need to be able to show:

    • you were away overnight
    • you spent the money yourself
    • the allowance was included in your assessable income
    • the travel was directly related to earning your income
    • how you calculated your claim.

    Each year, we set a reasonable amount for travel expenses. Generally, you're required to get and keep written evidence, such as receipts, when you claim a deduction for travel expenses. However, 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.

    See also:

    Union and professional association fees

    You can claim a deduction for union and professional association fees you pay. If the amount you paid is shown on your income statement or payment summary, you can use it to prove your claim.

    See also:

    For more hospitality industry employee expenses, see:

    Find out about hospitality industry employees'

      Last modified: 20 Dec 2019QC 51240