Your Quick Guide to What You Can and Can’t Claim as a Beauty Professional This EOFY

The Australian Taxation Office (ATO) is reminding beauty professionals what deductions they can claim this EOFY.

According to the ATO website, deductions on work-related expenses can be met if the following rules are met:

  1. You must have spent the money and you weren’t reimbursed
  2. The expense must directly relate to earning your income
  3. You must have a record to prove it (usually a receipt).

If the expense was incurred for both work and private purposes, you can only claim a deduction for the work-related use.

You can’t claim a deduction if:

  1. you don’t keep records of your work-related expenses
  2. and/or someone else (such as an employer) pays for the expense or reimburses you for it.

Here are the things you can claim as a beauty professional:

You can claim a deduction for the cost of using a car you own when you drive:

  • directly between separate jobs on the same day – for example, from your hairdresser job to a second job with another employer 
  • to and from an alternate workplace for the same employer on the same day, such as between different salons owned by the same employer 
  • from home directly to an alternate workplace – for example, travelling from home to work at a salon other than your normal salon for the day. If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your deduction.

You can claim the cost to buy, hire, repair or clean clothing if it is: 

  • protective – clothing that has protective features or functions which you wear to protect you from specific risks of injury or illness at work. For example, an apron 
  • a compulsory uniform – clothing you are explicitly required to wear by a workplace agreement or policy, which is strictly and consistently enforced, and is sufficiently distinctive to your organisation
  • non-compulsory uniforms that are registered with AusIndustry (check with your employer if you’re not sure).

Note: You can’t claim a deduction if your employer pays for or reimburses you for these expenses.

You can claim the cost of: 

  • tools or equipment you use for work, such as a wax pot, hair cutting tools or hair styling tools 
  • insurance for your tools and equipment 
  • repairs to your tools and equipment. If a tool or equipment costs: • more than $300 – you claim a deduction for the cost over a number of years (decline in value) 
  • $300 or less (and doesn’t form part of a set that costs more than $300) – you can claim an immediate deduction for the whole cost.

You can claim a deduction for self-education expenses if your course relates directly to your current job, and it: 

  • maintains or improves the skills and knowledge you need for your current duties – for example, an advanced colouring course for a hairdresser or training on current trends in make-up for a make-up artist 
  • results in or is likely to result in an increase in income from your current employment.

Did you know you can claim your BEAUTY & SPA Insiders 2023 ticket as a work-related expense?

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

  • union and professional association fees 
  • technical or professional publications 
  • personal protective equipment you buy, such as gloves, face masks, sanitiser or anti‑bacterial spray, given your duties require close proximity with customers.

Here are the things you cannot claim as a beauty professional:

You can’t claim the cost of normal car trips between home and work, even if you have to work outside normal hours – for example, late night shopping or on the weekend.

You can’t claim the cost to buy, hire, repair or clean conventional clothing you wear for work, even if your employer requires you to wear it and you only wear these items of clothing at work. ‘Conventional clothing’ is everyday clothing worn by people – for example, black pants or a black skirt.

You can’t claim tools and equipment supplied your employer or another person. If you also use the tools and equipment for private purposes, you can only claim the work-related portion. You also need to apportion the cost of repairs between private and work-related use.

You can’t claim a deduction if your study is only related in a general way or is designed to help you get a new job. For example, if you’re a hairdresser you can’t claim the cost of study to enable you to become a make-up artist.

You can’t claim private grooming expenses, including hairdressing expenses, cosmetics, hair and skin care products or other beauty products, even though you may be expected to be well groomed at work. All grooming products are private expenses.

You can’t claim private expenses such as music subscriptions, childcare, fines, flu shots and other vaccinations even if you’re required to have them for work. 

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

For more information, visit the ATO website.

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