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  • Common expenses G–O

    Details on claiming common performing artist expenses for:

    Gifts

    You can't claim a deduction for the cost of gifts such as flowers or alcohol for fellow performers, producers or directors as it's a private expense.

    Glasses, contact lenses and anti-glare glasses

    You can claim a deduction for the cost of tinted contact lenses to alter eye colour or special spectacle frames if it's required for a role.

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

    See also:

    Grooming

    You can claim a deduction for the cost of a particular hairstyle if it's required for a role.

    You can claim a deduction for the cost of hairdressing specifically to maintain a required hair length or style as part of a costume for continuity purposes.

    You can claim a deduction for the cost of stage makeup, including the cost of cleansing materials for removing stage makeup.

    You can't claim a deduction for hairdressing, cosmetics, hair and skin care products not relating to your role or costume. These are private expenses.

    Health and fitness expenses

    You can't claim a deduction for the cost of health and fitness, because these expenses are considered private. This includes:

    • gym fees
    • the cost of a program specifically designed to manage weight
    • the cost of normal food substitutes or the cost of food for special dietary purposes
    • the cost of vitamins, minerals, or sports supplements, such as protein shakes.

    If you can demonstrate that your job requires the maintenance of a very high level of fitness, such as a trapeze artist, you may be able to claim a deduction. The strenuous physical activity must be an essential and regular element of your duties.

    Fitness expenses include gym membership and the cost of travelling directly from work to a fitness activity. You can't claim sports clothing as fitness expenses.

    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 travel for work – see Performing artists’ Travel expenses.

    You may be able to claim a deduction for meals when you work overtime – see Performing artists’ Overtime meal expenses.

    Multimedia

    You can claim a deduction for the work-related part of the cost of multimedia, if it's directly related to your current employment as an employee performing artist. For example, downloading of music files or tapes used for rehearsals.

    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 performing artists expenses, see:

      Last modified: 11 Apr 2019QC 51260