Professional Beauty July/August 2019

less than $20,000. This could include makeup brushes and applicators, waxing kits,
mobile phones, laptops and bags or briefcases.
You can also claim the cost of insuring work-related equipment.
Self Education
You can claim the cost of any work-related courses that you undertake, provided that
they relate directly to your current role and aren’t intended to boost your skills into a
promotion or another role entirely. That could include courses on makeup techniques,
massage and nails. It could also include management training if you supervise staff.
Courses run by a university or TAFE such as Cert IV in Beauty Therapy or Diploma in
Salon Management could also be relevant. In addition to the cost of the course, you can
claim travel costs to and from the course, accommodation and meals if you’re required
to sleep away from home, books, stationery and depreciation on computer equipment
used in your study.
Clothing
If you’re required to wear a uniform at your workplace, the cost of purchasing the
uniform is claimable and you can also claim for the cost of cleaning the uniform.
Conventional clothing doesn’t count as a uniform so ideally any garment you claim for
should have the business logo on it.
You can also claim for protective items such as gloves, aprons, hats or hair nets,
goggles and non-slip shoes.
DON’T FORGET TO CLAIM THESE COSTS…
• If you work from home (at weekends or in the evenings for instance) you can
claim a deduction for home office expenses. Either claim 45 cents per hour or
claim a proportion of your actual costs, based on a diary of work use.
• Claim for professional subscriptions, whether to a professional body or to a trade
union.
• The cost of work-related magazines and journals.
• The cost of work-related books (for instance, books focussing on styling, colour,
beauty, or management).
• If you’re required to work overtime, you can claim for the cost of buying meals
provided you have been paid an allowance by your employer.
• Agency costs: if you get your work through an agency, the cost is claimable.
• The cost of using a tax agent is itself tax deductible, including costs incurred in
travelling to see the tax agent.
• If you use your mobile phone for work purposes, you can claim a proportion
of both the cost of the phone and the monthly bill, to the extent that the costs
relate to work or business.
• If you attend exhibitions, competitions or other events in a professional capacity,
the costs are claimable.
• Claim for conference expenses. As well as the cost of the conference itself,
that can also include travel, meals and accommodation costs – even where the
conference is overseas, though you might need to apportion the costs (and
disallow the private bit) if you spent some downtime on the beach afterwards!
• You can claim a deduction for charitable donations provided the amount is $2 or
more and you have a receipt.
Mark Chapman, Director of Tax Communications, H&R Block is a regular
commentator on tax matters. For further details visit: www.hrblock.com.au