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  • Common expenses G–N

    Details on claiming common media professional expenses for:

    Glasses, contact lenses and anti-glare glasses

    You can't claim a deduction for prescription glasses or contact lenses. These are private expenses.

    You can claim a deduction for the cost of anti-glare glasses or prescription sunglasses if you wear them to reduce the risk of illness or injury while working as a media professional.

    See also:

    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 and drying clothing you wear at work if it's:

    • protective
    • occupation specific and not a conventional, everyday piece of clothing
    • a uniform either non-compulsory and registered with AusIndustry or compulsory.

    This also includes laundromat and dry cleaning expenses.

    If your laundry claim (excluding dry cleaning expenses) is $150 or less, you don't need to keep records but you will still need to be able to explain how you calculated your claim. This isn't an automatic deduction.

    Example: clothing maintained by the employer

    Julie is a news panel presenter on commercial television. She is supplied clothing to wear by her employer's wardrobe department. Julie wears a casual outfit on her way to and from the studio.

    The outfit she wears while presenting is returned to the wardrobe department and they organise for it to be dry cleaned for use at another time.

    As Julie incurs no cost for washing or dry cleaning her work attire, she can't claim a deduction for laundry or dry cleaning expenses.

    Julie also can't claim a deduction to clean the clothing she wears to and from work as they are conventional clothing.

    End of example

    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 your normal working hours, even if you receive a meal allowance. These are private expenses.

    See also:

    Newspapers and magazines

    You can claim a deduction for the work-related portion of costs you incur newspapers and magazines you purchase to research a topic in your role as a media professional.

    For more media professionals' expenses, see:

      Last modified: 13 Feb 2020QC 51250