If you work in hospitality, as a chef, cook, waiter, bartender, barista, kitchenhand, caterer or event manager, you can claim a deduction for money you spend on things you need to do your job, as long as your employer didn't pay for or reimburse you. The catch most hospitality workers run into is clothing: the ATO treats black pants and white shirts as everyday clothing you can't claim, even when your boss makes you wear them. This page sets out what the ATO's hospitality industry employees guide actually allows.
Before you claim: this is general information based on the ATO’s occupation guidance for 2025–26 returns — not tax advice. A deduction stands or falls on your circumstances and your records. A registered tax agent can advise on your situation.
Tick what you actually bought this year, print it, take it to your agent. Nothing is uploaded — it stays on your phone.
If you do genuine work from home, such as a head chef developing menus or an events manager handling bookings, you can use the fixed rate method of 70 cents per hour for the 2025-26 income year. That rate covers home and mobile internet/data, mobile and home phone usage, electricity and gas, and stationery and computer consumables, so you can't separately claim those items as well. You need a record of the actual hours worked from home across the year (a timesheet, roster or diary, not an estimate). The alternative is the actual cost method, where you work out and substantiate the real work-related portion of each running expense. Most hospitality work happens on-site, so working-from-home claims only apply to genuine at-home duties.
Keep receipts or similar written evidence showing the supplier, amount, what you bought, and the date. If your total work-related claim is more than $300 you must have written evidence for all of it. For car claims keep a logbook or a record of your work trips and kilometres. For phone, data and internet above $50 keep your bills and a record (such as a four-week diary) showing your work-use percentage. Laundry claims of $150 or less and incidental phone/data/internet of $50 or less don't need receipts, but you must still be able to explain how you worked out the claim. The myDeductions tool in the ATO app can store receipts and track car trips.
Before you claim a cent, check three things: you paid for it and the venue didn't reimburse you; it directly relates to the job that pays you; and you've got a record to show for it. Something that's half work, half personal? You claim the work half only.
No. The ATO treats black pants and white shirts as conventional everyday clothing that people wear regardless of occupation, so they're not deductible even when your employer requires them and you only wear them at work. You also can't claim laundering them. A shirt with the venue's logo embroidered on it can be claimed as a compulsory uniform, but the plain pants and shoes worn with it can't.
Not the first time you get it. The initial cost of an RSA (or similar permit or card) to get a job isn't deductible. But once you're working, the additional cost to renew it so you can keep doing your job is deductible.
Yes, if you use them for work and your employer doesn't supply them. A set costing $300 or less can be claimed in full in the year you buy it. A more expensive set (for example a $550 knife roll) is claimed as decline in value over the knives' effective life rather than all at once.
No. Trips between home and your regular workplace are private, even if you work late or on weekends, live a long way from work, or have to carry knives that can't go on public transport. You can claim travel between two different jobs on the same day, or from home directly to an alternative workplace such as a supplier.
Not for meals during your normal shift, those are private even with a meal allowance. You can only claim an overtime meal you buy and eat while working overtime, and only where you receive an overtime meal allowance under an award or agreement that's shown on your income statement and you include that allowance as income.
No. Hairdressing, cosmetics, and hair and skin care products are private expenses and aren't deductible, even if you receive a grooming allowance or your employer expects you to be well groomed.
General information only — not financial or tax advice. Based on ATO guidance for the 2025-26 income year, reviewed June 2026. Your circumstances differ — check the ATO or a registered tax agent before lodging.
Sources (ATO):
Your call
Bought it for work and kept the receipt? Claim it — knives, non-slip shoes, the RSA renewal. Venue paid you back? It’s not yours to claim. Ten seconds per receipt in myDeductions now and your July self will owe you a beer.