Mercia | Taxation, Business & Finance Advisers

Sometimes it hard to know what deductions are, so we’ve compiled a quick list to help you understand the deductions you can claim. Just click one of the headings and it will take you to the answer you need!

1. Compulsory Uniform
2. Buying, Repairing or Tool Sharpening for work
3. Short Training Courses
4. Chef Specific Uniform
5. Laundry Expenses for Uniforms
6. Personal Protective Gear
7. Training Equipment
8. Annual Membership Fees or Union Fees
9. Work-Related books
10. Internet Connection Fees
11. Overtime Meal Allowance
12. Motor Vehicle
13. Use personal mobile/internet/home phone
14. Work from Home
15. Have income protection insurance
16. parking, tolls, taxis and public transport

1. Compulsory Uniform

   This includes any of the following:

   1. Shirts
   2. Pants
   3. Skirts
   4. Jackets
   5. Jumpers

   NOTE: In order to make sure that this is deductible the uniform should have the business or restaurants logo on it, or have characteristics that are unique to the clothing to make them meet safety standards for example.

2. Buying, Repairing or Tool Sharpening for work

   Tools are but not limited to:

   1. knives
   2. steels
   3. tools
   4. electronic organisers

   NOTE: You must make sure you have receipts for all of these.

3. Short Training Courses

   NOT run by a University or TAFE.

   1. First Aid
   2. OH & S (Occupational Health and Safety)
   3. Specialty Cooking Courses
   4. RSA (Responsible Server of Alcohol)

   Also you can claim the cost of travelling to and from the course and any accommodation and meal expenses if required to stay away overnight)

4. Chef Specific Uniform

   This includes any of the following:

   1. Checkered Chef pants
   2. black or White chef Jackets
   3. Chef Hats

5. Laundry Expenses for Uniforms

   This will be the cost of dry-cleaning or cleaning your compulsory uniform and your chef specific uniform yourself. You can claim up to $150 without having receipts if you keep a diary record.

6. Personal Protective Gear

   Also known as PPE. You can claim the cost of any PPE you have purchased. This includes:

   1. Gloves
   2. Steel-Capped Boots
   3. Non-Slip Shoes
   4. Hair Nets
   5. Aprons

7. Training Equipment

   Specifically for apprentices and those studying (but not limited to), you can claim the cost of: 

   1. Stationary (Pens, pencils, erasers, rulers ect)
   2. Diary
   3. Writing Journals/Work Books
   4. Work Bags

8. Annual Membership Fees or Union Fees

    

9. Work-Related books

   Any work-related books or magazines purchased can be claimed. These could include:

   1. Recipe Books
   2. Hospitality Books
   3. Reference Books (purchased for training classes)
   4. Customer Service Books
   5. Management Books

10. Internet Connection

    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)

11. Motor Vehicles

    The cost of using your own car for work, including travel to collect materials and supplies, travel between 2 or more places of work, to attend meetings and to attend training courses. For example where you leave home and go to the supermarket (this part of the journey is private) then from the supermarket to work (this part of the journey is for work so these kilometers can be recorded and given to us). To claim for car costs you need to keep a record of the number of kilometres you travel during the year for work purposes (maximum 5000kms) and then we can calculate the amount of your tax deduction. There are other methods for claiming car expenses however these are more approriate for cars worth $20k or more and where 50% or more of the car kms is work related.

12. Overtime Meal Allowance

    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). You can claim up to $29.40 per day you work overtime from 1 July 2016, (it increases by CPI each year). Provided you have an allowance that is equal to or greater than your total meal expenditure on your PAYG summary from your employer, you can claim this deduction. If your still unsure don’t worry, as long as you upload your PAYG summary, we will take care of it for you to maximise your refund.

13. Use personal mobile/internet/home phone

    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)

14. Work from Home

    The cost of maintaining a home office if you are required to complete work at home (you should keep a diary to record how many hours per week for a 4 week period you spend working from your home office).

15. Have income protection insurance

    The cost of income protection or sickness and accident insurance premiums (this type of insurance covers you if you hurt yourself (including when you are not at work) or become sick and you are unable to work. It will pay you your normal wage until you are fit to return to work – if you don’t have this insurance you should see a financial adviser or ask us and we will refer you to someone who can organise it for you. It is definitely worthwhile)

16. Parking, tolls, taxis and public transport

    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)