Waiter, Chef, Cook and Bartender Tax Deductions

The cost of buying meals when you work overtime

Provided you have been paid an allowance by your employer (you can claim for your meals without having to keep any receipts, provided you can show how you have calculated the amount you spent)

The cost of parking, tolls, taxis and public transport

If you are required to travel to attend seminars, meetings and training courses (if you need to stay away overnight you can also claim for the cost of all meals and your accommodation)

The cost of using your own car for work

Including travel to collect materials, supplies and deliveries, travel between 2 or more places of work, to attend meetings and to attend training courses (to claim for car costs it is usually best to keep a diary record of the number of kilometres you travel during the year for work purposes and then we can calculate the amount of your tax deduction at the end of the year)

If you have more than one job, travel from one to the other is also deductible

The cost of buying compulsory uniforms

Incudes shirts, pants, skirts, jackets, jumpers

Your uniform should have the business or restaurant’s logo on it to ensure it is tax deductible)

The cost of buying occupation specific clothing

Includes checked chef’s pants, black or white chef’s jackets, chef’s hats for chef for example

Cost of laundry or dry cleaning

You can claim deduction for laundry and clean expenses for your uniforms or occupation specific clothing

The cost of buying other protective equipment

Includes gloves, steel-capped boots, hair nets and aprons

The cost of work-related short training courses

For example first aid, OH&S, specialty cooking courses, management, staff supervision, RSA which are not run by a University or TAFE (you can also claim for the cost of travelling to and from the course and any accommodation and meal expenses if you are required to stay away overnight)

The cost of self-education courses

The course is run by a University (not including HECS/HELP) or TAFE, for example Cert IV in Commercial Cookery or Hospitality. If you are studying, you can also claim for the cost of books, stationery, equipment and travel required for your course

The cost of buying and repairing equipment you use at work

Include knives, steels, tools, electronic organisers, laptop computers and mobile phones

The cost of any materials or supplies that you buy for use at work

For example stationery, diary, work bag or briefcase

The cost of insuring and replacing your work equipment

You can claim for the cost of insuring your tools and equipment to the extent that you use them at work.

The cost of annual association membership fees or union fees

The United Voice – The Hospitality Union for example. This does not include the initial joining fees.

The cost of technical or professional publications

These could include recipes, management, customer service, or hospitality books, journals and magazines that have content sufficiently connected  to your employment as a hospitality employee.

The cost of work-related mobile or home telephone calls and rental

You should keep a diary record of the number of phone calls you make for work for one month and then we can use that to estimate your usage for the whole year

The cost of work-related internet connection fees

You can only claim the proportion of your monthly fees that relate to work use, which could include emailing, research relating to your job, for example gathering recipe ideas and investigating different types of produce and availability or comparing prices and menus at other restaurants

The cost of maintaining a home office

If you are required to complete work at home you can claim for the cost of running your home office such as heating, cooling and lightings  (you should keep a diary to record how many hours per week you spend working from your home office)

The cost of renewing gaming license

You can claim for the cost of renewing you special employees or gaming license. But this does not include the cost of getting the initial license.

The cost of interest costs

You can claim the cost of interest on money borrowed to purchase work-related equipment. But you cannot claim the private part if the equipment is used also used for private purposes.

The cost of reimbursing your employer for any cash or bar shortages

The cost of stationery

You can claim a deduction for the cost of street directories, logbooks, diaries, pens and other stationery to the extent that you use them for work.