Removal and relocation expenses
You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Example: no deduction for removal and relocation expenses
Belinda is a beauty therapist in Townsville. Her employer also has a salon in Cairns. Recently a few experienced therapists have left the Cairns salon so Belinda's employer transfers her to that salon. Belinda receives an allowance to cover the cost of moving and getting to Cairns to start work there.
Belinda can't claim a deduction for the cost of moving to Cairns or for the cost of travelling to Cairns to commence work there.
End of exampleRepairs to tools and equipment
You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Example: repairs to equipment
Hudson is an employee hairdresser and is required to supply all of his own tools and equipment including hair straighteners and hair dryers.
One day Hudson's hair straighter stops working. He pays $50 to get it repaired and was not reimbursed by his employer.
Hudson can claim a deduction of $50 to the repairs for his hair straighter. This is because he uses the hair straightener as part of his employment. If he also uses the straightener for private purposes, he will have to apportion his deduction as he can only claim an amount for his work-related use.
End of exampleSelf-education expenses
You can claim a deduction for self-education expenses if they directly relate to your employment as an employee hairdresser or beauty professional and at the time the expense is incurred it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
For example, you can claim a deduction for expenses you incur whilst completing your Certificate III in Hairdressing if you are an apprentice hairdresser. You can't claim a deduction for any of those costs if you are reimbursed or they are paid directly by your employer.
You can’t claim a deduction for a self-education expense if at the time you incurred the expense it either:
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
If your self-education expenses are deductible, you can claim expenses such as course or tuition fees, student and amenities fees, textbooks, academic journals and stationery expenses. You will also be able to claim a deduction for the decline in value of any depreciating assets which cost more than $300 that you use for your work-related study.
If you study at home, you may also be able to claim working from home running expenses, but not occupancy expenses.
You can't claim a deduction for the repayments you make on your study or training support loan. Study and training support loans include:
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loan (AASL) (formerly Trade Support Loan (TSL))
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
While course or tuition fees may be deductible, fees you incur under the Higher Education Contribution Scheme Higher Education Loan Program (HECS-HELP) scheme are not deductible.
Example: self-education resulting in increased income
Dan is a hairdresser in the city where he does style cuts and colours. He wants to become a senior stylist for the hair salon as the pay rate is higher, so he enrols in a specialty cutting and styling techniques course run at his local TAFE.
When he completes the course, his employer has offered him a promotion to the position of senior stylist.
Dan can claim a deduction for the costs he incurs in taking the TAFE course as it will lead to an increase in income from his current employment.
End of example
Example: study isn't relevant to current duties
Maddison is currently a hairdresser in a beauty salon. She decides she would also like to learn about makeup application and enrols in a makeup course at TAFE.
Maddison can't claim a deduction for her makeup course at TAFE. This is because the course isn't relevant to her current duties as an employee hairdresser.
End of exampleSeminars, conferences and training courses
You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as an employee hairdresser or beauty professional.
The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
Where you have a dual purpose for attending the seminar, conference or training course, for example you add a holiday of one week to a training course that runs for one week, then you can only claim the work-related portion.
Example: attending a conference
Nina is an employee nail technician. She attends a hair and beauty expo in QLD each year to learn new skills and find out about new products and style techniques. The expo also provides an opportunity for nail technicians to showcase their talents in a nail competition.
Nina can claim a deduction for the cost of attending the expo if she pays to attend and her employer doesn't reimburse her employer. This is because she is maintaining or increasing her knowledge, capabilities or skills needed to earn her income in her current employment.
End of exampleFor more hairdresser and beauty professional expenses, see:
- Hairdresser or beauty professional expenses A–K
- Hairdresser or beauty professional expenses L–P
- Hairdresser or beauty professional expenses T–W