HomePricingTax deductionsTax return checklistsReviewsSchedule appointmentBook an appointment →

Tax deductions · Performing arts

If you're a performing arts professional, it pays to know what you can claim.

If you're employed as a performing artist, some work-related costs may be deductible. 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.

Car expenses

You may be able to claim

  • ✓Driving between separate jobs on the same day, such as from a rehearsal to a second job as a dance teacher.
  • ✓Driving to and from an alternate workplace for the same employer on the same day, such as from a costume fitting to a commercial shoot.

You generally can't claim

  • ✕Trips between home and work, including public transport, even if you live a long way from your usual workplace.

Travel expenses

You may be able to claim

  • ✓Travel expenses such as meals, accommodation, fares and incidentals when you travel away from home overnight for work, such as travelling interstate to shoot an advertisement.

You generally can't claim

  • ✕Travel to an audition or interview to apply for a new role.
  • ✕Travel paid for or reimbursed by your employer or another person.

Clothing and grooming expenses

You may be able to claim

  • ✓Buying, cleaning, hiring and repairing uniforms or costumes that are unique and distinctive to your role, such as a burlesque dancer's stage make-up, costumes and dance shoes.
  • ✓A particular hairstyle required for a role.
  • ✓Hairdressing to maintain a required hair length or style as part of a costume for continuity.
  • ✓Stage makeup, including the cost of materials for removing it.

You generally can't claim

  • ✕Clothing or grooming costs paid for or reimbursed by your employer.
  • ✕Buying or cleaning plain clothing worn at work, such as general exercise clothing or running shoes for rehearsal.
  • ✕Hairdressing, cosmetics, hair and skin care products not relating to your role or costume, as these are private expenses.

Other expenses

You may be able to claim

  • ✓Agent's fees, though not the upfront or joining fee.
  • ✓Phone and internet costs apportioned between work and private use, supported by a detailed usage record.
  • ✓Maintaining a photographic portfolio, though not the initial cost of preparing it.
  • ✓Multimedia directly related to your employment, such as music for rehearsals.
  • ✓Insurance for your tools and equipment.
  • ✓Seminars, training and conferences.
  • ✓Technical or professional publications.

You generally can't claim

  • ✕Costs met or reimbursed by your employer.
  • ✕Entertainment expenses or social functions, such as awards nights, galas or social nights.
  • ✕Private expenses, such as personal grooming, child care fees, concerts or Foxtel.
  • ✕Fitness expenses, except in very limited cases for those who perform strenuous physical activity as a regular part of their role, such as a trapeze artist or circus tumbler.
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.