• Removal and relocation

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    You cannot claim a deduction for the cost involved in taking up a transfer in an existing employment or taking up new employment with a different employer.

    Repairs

    You can claim a deduction for the cost of repairing tools and equipment for work.

    If the tools or equipment were also used for private purposes, you cannot claim a deduction for that part of the repair cost.

    Seminars, conferences and training courses

    You can claim a deduction for the cost of attending seminars, conferences and training courses that are sufficiently connected to your work activities. For example, you can claim a deduction for the registration fee to attend a course organised by a hairdressing association.

    Technical or professional publications

    You can claim a deduction for the cost of journals, periodicals and magazines that have a content specifically related to your employment as a hairdresser, for example, magazines specialising in developments in hair design.

    Telephone calls, telephone rental and connection costs

    You can claim a deduction for the cost of work-related telephone calls.

    You can claim a deduction for your telephone rental if you can show that you are on call or are regularly required to telephone your employer while you are away from your workplace. If you also use your telephone for private purposes, you must apportion the cost of telephone rental between work-related and private use.

    You cannot claim a deduction for the cost of connecting a telephone, mobile phone, pager or any other telecommunications equipment as it is a capital expense.

    You cannot claim a deduction for the cost of an unlisted telephone number (silent number) as it is a private expense.

    Tools and equipment

    For information about claiming deductions for the decline in value of tools and equipment used for work, see Capital allowances.

      Last modified: 29 May 2015QC 44168