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  • Common expenses G–O

    Details on claiming common real estate employee expenses for:

    Gifts

    You can claim a deduction for the cost of gifts bought for work purposes if you're a salesperson or property manager entitled to receive your income from commission or both commission and retainer.

    Gifts you can claim include:

    • a Christmas hamper
    • a bottle of whisky
    • wine
    • gift vouchers
    • a bottle of perfume
    • flowers
    • a pen set.

    You can't claim a deduction if you earn a fixed income and you aren't entitled to earn a commission.

    You can't claim a deduction for gifts that are in the form of entertainment – for example, a live sporting event.

    Grooming

    You can't claim a deduction for hairdressing, cosmetics, hair and skin care products. These are private 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:

    Marketing equipment

    You can claim a deduction for the work-related portion of marketing equipment you use, such as cameras.

    Newspapers

    You can claim a deduction for the cost of the work-related portion of newspapers containing property sections.

    If there's a sufficient connection between the duties carried out by you as a real estate employee and the content of the newspapers, the portion of the cost of relevant newspapers related to work is allowable.

    Example: claiming newspapers

    Gerry, a real estate employee, subscribes to the daily newspaper he shares with his family. The property section of the paper only appears in the Wednesday, Saturday and Sunday papers.

    Gerry can claim a deduction for a portion of the cost of the Wednesday, Saturday and Sunday papers.

    He can't claim a deduction for the cost of the newspapers for the other days of the week as these aren't used for income-earning activities. The expenditure on newspapers on those days is considered to be private.

    End of example

    For more real estate employee expenses, see:

      Last modified: 08 Apr 2019QC 24417