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Tax deductions · Retail

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

If you work in retail, you can claim work-related expenses you paid for yourself and weren't reimbursed, as long as they directly relate to earning your income and you have records to prove them. You can only claim the work-related portion, not any private use.

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 two separate jobs on the same day, such as travelling to a second job.
  • Driving between alternate workplaces for the same employer on the same day, such as between separate retail stores.

You generally can't claim

  • Ordinary trips between home and work, even if you live far away or work outside normal business hours such as late-night shopping or weekend shifts.

Clothing expenses

You may be able to claim

  • Buying, hiring, mending or cleaning uniforms that are unique and distinctive to your job, or protective clothing your employer requires you to wear.

You generally can't claim

  • Buying or cleaning plain or everyday clothing worn at work, such as black pants and a white shirt, even if your employer requires it or it's sold at the store you work for.

Meal expenses

You may be able to claim

  • Overtime meals when you worked overtime, took an overtime meal break, and your employer paid you an overtime meal allowance under an industrial law, award or agreement.

You generally can't claim

  • Meals eaten during a normal working day, as they're a private expense, even if you receive a meal allowance.

Self-education expenses

You may be able to claim

  • Self-education costs where the course relates directly to your current job, such as a customer service course.

You generally can't claim

  • Study that's only related in a general way or designed to help you get a new job, such as a health and wellbeing course.

Personal grooming

You generally can't claim

  • Hairdressing, cosmetics, and hair or skin care products, even if your employer requires them or you work in a store that sells them, as they're personal expenses.

Other common deductible expenses

  • Seminars and conferences.
  • Technical or professional publications.
  • Union and professional association fees.
  • Phone and internet usage where your employer needs you to use your personal devices for work.

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.