Hospitality Worker

You can claim a deduction when you:

• drive between separate jobs on the same day – eg travelling from your job as a waiter to a second job as a cleaner.
• drive to and from an alternate workplace for the same employer on the same day – eg travelling from the restaurant you work at to a catering function.

You generally can’t claim the cost of trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – eg public holidays or night shifts.

There are limited circumstances where you can claim the cost of trips between home and work, such as where you carry bulky tools or equipment for work – eg a bain-marie needed for a catering function. The cost of these trips is deductible only if:

• your employer requires you to transport the equipment for work
• the equipment was essential to earning your income
• there was no secure area to store the equipment at the
  work location, and
• the equipment is bulky – at least 20kg or cumbersome
  to transport.

If you claim car expenses, you need to keep a logbook to determine the work-related percentage, or be able to demonstrate to the ATO a reasonable calculation if you use the cents per kilometre method to claim.

You can claim a deduction for the cost of the purchase of tools and equipment you are required to use for work, eg chef knives.

You can’t claim a deduction relating to any private use of the equipment or if the tools and equipment are supplied by your employer or another person.

If a tool or item of work equipment used for work:

• cost more than $300 – you claim a deduction for the
  cost over a number of years (depreciation)
• cost $300 or less – you can claim an immediate deduction for the whole cost.

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.

You can claim a deduction for self-education expenses if your course relates directly to your current job, eg barista course if you are working in a coffee shop.

You can’t claim a deduction if your study is only related in a general way or is designed to help get you a new job, eg you can’t claim the cost of study to enable you to move from being a food delivery driver to being a chef.

You can claim the work-related portion of other expenses that relate to your employment, including:

• phone and internet costs, with records showing your work-related usage
• expenses you incur working from home that are not incidental (for example, you can’t claim the cost of checking your roster or payslip)
• logbooks, diaries and pens that you use for work
• union and professional association fees
• seminars, conferences and courses that directly relate to your work.

You can’t claim private expenses, such as:

• fitness expenses, for example gym fees
• parking at your normal place of work or public transport, taxis or ride share expenses from home to work, even if you work split shifts or unusual hours
• personal grooming or hygiene products, even if you’re required to stay overnight with a client (such as toothbrushes, shampoo or conditioner)
• flu and other vaccinations, even if you’re required to have them for work
• pay tv, music subscriptions and streaming services.

You can’t claim a deduction if the expense was met or reimbursed by your employer.