Details on claiming gaming attendant expenses for:
You can't claim a car expenses deduction for normal trips between your home and regular place of work. These are private expenses, even if you:
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekend or early morning shifts).
You can claim a deduction for the cost of using a car you own, lease or hire (under a hire-purchase arrangement) when you drive:
- directly between separate jobs on the same day – for example, travelling from your morning café shift directly to your second job as a gaming attendant
- to and from an alternative workplace for the same employer on the same day – for example, travelling directly between 2 different casinos for the same employer
- from home directly to an alternative workplace – for example, travelling from home to your employer's head office for a meeting.
You can't claim car expenses for a car you use under a salary sacrifice or novated lease arrangement. This is because it's usually your employer leasing the car from the financing company and making it available for your use. You can however claim additional work-related expenses you incur that are associated with your work use of the car such as parking and tolls.
To claim a deduction, you must keep records of your car use. You can choose between the logbook method or the cents per kilometre method to work out your deduction.
If you use the logbook method, you need to keep a valid logbook to help you work out the percentage of work-related use along with written evidence of your car expenses.
If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres. You also need to be able to show that the kilometres travelled were work-related.
If you claim your work-related car expenses using one of the above methods, you can’t claim any further deductions in the same tax return for the same car. For example, petrol, servicing, and insurance costs.
To claim a deduction in your tax return, include the amount of your claim at Work-related car expenses. The Work-related car expenses calculator can help you work out the amount you can claim as a deduction.
You can’t use the cents per kilometre or logbook methods to work out your claim for a:
- vehicle with a carrying capacity of one tonne or more (such as a ute)
- vehicle that can transport 9 passengers or more (such as a minibus).
For these vehicles, you can claim the actual expenses you incur for your work-related travel. This includes costs such as fuel, oil, insurance and loan interest along with the decline in value of the vehicle. You must keep receipts for all your expenses and records to show your work-related use of the vehicle. Although you are not required to keep a logbook, it is the easiest way to calculate your work-related use of the vehicle.
To claim a deduction for actual expenses you incur for a vehicle not defined as a car, include the amount at Work-related travel expenses.
Example: travelling between 2 jobs
Clare travels directly from her lunch time shift at the cafe to the casino where she works as a croupier. She can claim a deduction for the travel directly from one workplace to the other.
She can't claim a deduction for the travel between her home and the café or her home and the casino.
Clare uses the myDeductions tool in the ATO app to record her trips in the digital logbook. This gives her an accurate record of the kilometres she travels in the income year. She uploads these records to her tax return when she is ready to lodge.End of example
You can't claim a deduction for child care (including school holidays and before and after school care) when you’re working. It’s a private expense, and the expenses have no direct connection to earning your income.
With a few exceptions, clothing can't be deducted as a work-related expense.
You can't claim conventional clothing (including footwear) as a work-related expense, even if your employer requires you to wear it and you only wear these items of clothing at work
'Conventional clothing' is everyday clothing worn by people regardless of their occupation – for example, white button shirt and black pants worn by gaming attendants.
You can claim a deduction for costs you incur to buy, hire, repair or replace clothing, uniforms and footwear you wear at work if it's in one of the following categories:
- occupation-specific – clothing that distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions.
- a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either
- you as an employee working for a particular employer
- the products or services your employer provides
- a non-compulsory uniform – clothing that your employer registers on the Register of Approved Occupational Clothing with AusIndustry.
You can't claim a deduction if your employer buys, repairs or replaces your clothing.
Example: compulsory uniform with logo
Mike's employer requires he wear shirts they provide when at work. Each shirt is embroidered with his employer's logo, they also require him to wear black pants and black shoes.
Mike can't claim the cost to buy, repair or replace his black pants or shoes as they are conventional items.
Mike can't claim the cost of buying the embroidered shirts as his employer provide these for him to wear at no cost.
However, Mike can claim a deduction for the cost of washing the embroidered shirts as they are:
- distinctive items with the employer's logo
- compulsory for him to wear at work.
You can claim a deduction for the cost of first aid training courses if you are both:
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
You can’t claim a deduction if your employer pays for or reimburses you for the cost of the course.
For more gaming attendant expenses, see: