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Tax deductions · Hospitality

If you're a hospitality worker, it pays to know what you can claim.

As a hospitality worker, some work-related costs may be deductible at tax time. You can only claim the work-related part of an expense, you must have paid for it yourself without reimbursement, and you need a record to prove it.

ⓘ General information only — not personal advice. See full disclaimer below.

Before you claim — the three rules

01
You must have spent the money yourself and weren't reimbursed.
02
The expense must directly relate to earning your income.
03
You must have a record — usually a receipt — to prove it.

You can only claim the work-related portion of an expense, not any part that relates to private use.

Tools and equipment expenses

You may be able to claim

  • ✓Buying tools and equipment you're required to use for work, such as chef knives.
  • ✓An immediate deduction if an item cost $300 or less, or depreciation over several years if it cost more than $300.
  • ✓Repairing tools and equipment used for work.

You generally can't claim

  • ✕Any private-use portion of the equipment.
  • ✕Tools and equipment supplied by your employer or another person.
  • ✕The private-use portion of any repair cost.

Clothing and grooming expenses

You may be able to claim

  • ✓Buying, hiring, mending or cleaning uniforms unique and distinctive to your job, such as chef's checked pants and hat, or protective clothing like aprons your employer requires.

You generally can't claim

  • ✕Buying or cleaning plain clothing worn at work, such as black pants and a white shirt, even if your employer tells you to wear it.
  • ✕Hairdressing, cosmetics, hair and skin care products, as all grooming products are private expenses.

Car expenses

You may be able to claim

  • ✓Driving between separate jobs on the same day, such as from a waiter job to a second job as a cleaner.
  • ✓Driving to and from an alternate workplace for the same employer on the same day, such as from the restaurant to a catering function.

You generally can't claim

  • ✕Trips between home and work, even if you live far away or work outside normal hours such as public holidays or night shifts.

Self-education expenses

You may be able to claim

  • ✓Self-education that relates directly to your current job, such as a barista course while working in a coffee shop.

You generally can't claim

  • ✕Study only related in a general way or designed to help you get a new job, such as studying to move from food delivery driver to chef.

Other common deductible expenses

  • ✓The work-related portion of phone expenses if you make calls or send texts for work.
  • ✓Union and professional association fees.
  • ✓Technical or professional publications.
  • ✓Renewing your special employee or gaming licence, though not the cost of getting the initial licence.
Book an appointment →Read the official ATO guide

Last updated 19 June 2026

General information only — not personal tax advice.This guide is based on the Australian Taxation Office's (ATO) occupation and industry specific guidance and is provided by BelairTax as general information only. It is current as at 19 June 2026 and may change as tax laws, ATO positions and individual circumstances change. It does not take into account your particular objectives, financial situation or needs, and it is not personal tax, financial or legal advice. Whether you can claim a deduction depends on your specific circumstances — generally you must have spent the money yourself and not been reimbursed, the expense must directly relate to earning your income, and you must keep a record (usually a receipt) to prove it. Before acting on any information in this guide, you should obtain personal advice from a registered tax agent that is tailored to your individual situation. BelairTax (Registered Tax Agent, TPB Registration No. 75855001) accepts no liability for any loss arising from reliance on this general information. To discuss your circumstances, contact us on (08) 9295 0807 or at office@belairtax.com.au.

Based on Australian Taxation Office material. © Australian Taxation Office for the Commonwealth of Australia. Licensed under CC BY 3.0 AU. This material has been adapted from the original.