Tax Deductions for Gaming Attendants
If you're working as a gaming attendants, there are 22 categories of work-related expenses you may be able to claim. Below you'll find every deduction the ATO lists for your occupation — in plain English.
This guide covers 22 deduction categories with 161+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
22
Specific Items
161
Income Types
0
Work-Related Deductions (22)
Amounts you do and don't include
- salary and wages, including cash or bonus payments
- compensation and insurance payments – for example, payments made under an income protection insurance policy to replace salary and wages.
- You must include all of your income you receive as a gaming attendant during the income year in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or payment summary shows all your salary, wages and allowances for the income year.
Allowances
- to help you pay for a work expense – for example, mobile phone expenses
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, working overnight
- as an amount for having special duties, skills or qualifications – for example, first aid qualifications.
Allowances not on your income statement or payment summary
- don't include it as income in your tax return
- can't claim any deductions for the work expenses the allowance covers.
- include the allowance as income in your tax return
- include a claim for the work expenses you incur in your tax return
- must have records of your expenses.
Allowances and claiming a deduction
- The following table sets out allowances you may receive and when you can claim a deduction.
- Example of allowance type
- Deduction (Yes or No)
- Compensation for an aspect of your work that is unpleasant, special or dangerous or for industry peculiarities
- Night shift allowance
- Split shift allowance
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- Overtime meal allowance
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Lydia is a gaming attendant at a club. Lydia works split shifts on some days. When Lydia is allocated a split shift, she works from 10:00 am to 2:00 pm and then returns to work at 6:30 pm and works until 10:30 pm.
- When Lydia works a split shift, her employer pays her an allowance of $3.60.
- At the end of the income year, Lydia's employer shows the total allowance on her income statement.
- Lydia must include the total amount of the allowance as income in her tax return.
- Lydia can't claim a deduction because she doesn't incur any deductible expenses. The allowance compensates her for the inconvenience of working a split shift. It is not to help cover work-related expenses that Lydia may incur.
- Bronwyn is a gaming attendant at a casino. Bronwyn's employer requires her to wear a shirt and skirt with the casino's name and logo on it.
- Bronwyn's employer provides her with 3 full uniforms, but Bronwyn must launder it. Bronwyn's employer pays her an allowance of $10 per week to cover the costs of laundering her uniforms.
- At the end of the income year, Bronwyn's employer shows the total allowance on her income statement. Bronwyn must include the total amount of the allowance as income in her tax return.
- Bronwyn can claim a deduction for the cost of laundering her uniform.
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for the expenses.
- Deductions for work expenses
- Record keeping for work expenses
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekend or early morning shifts).
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, travelling from your morning café shift directly to your second job as a gaming attendant
- to and from an alternative workplace for the same employer on the same day – for example, travelling directly between 2 different casinos for the same employer
- from home directly to an alternative workplace – for example, travelling from home to your employer's head office for a meeting.
- own the car
- lease the car (directly from the finance company)
- hire the car under a purchase agreement (with the car dealership or a finance company).
- vehicle with a carrying capacity of one tonne or more (such as a ute)
- vehicle that can transport 9 passengers or more (such as a minibus).
Example: travelling between 2 jobs
- Clare travels directly from her lunch time shift at the cafe to the casino where she works as a croupier. She can claim a deduction for the travel directly from one workplace to the other.
- She can't claim a deduction for the travel between her home and the café or her home and the casino.
- Clare uses the myDeductions tool in the ATO app to record her trips in the digital logbook. This gives her an accurate record of the kilometres she travels in the income year. She uploads these records to her tax return when she is ready to lodge.
Child care
- You can't claim a deduction for child care (including school holidays and before and after school care) when you’re working. It’s a private expense, and the expenses have no direct connection to earning your income.
Clothing and uniform expenses (including footwear)
- occupation-specific – clothing that distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions.
- a compulsory uniform – clothing that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either you as an employee working for a particular employer
- the products or services your employer provides
- a non-compulsory uniform – a uniform that is not compulsory to wear and that your employer registers on the Register of Approved Occupational Clothing.
Example: compulsory uniform with logo
- distinctive items with the employer's logo
- compulsory for him to wear at work.
- Mike's employer requires he wear shirts they provide when at work. Each shirt is embroidered with his employer's logo, they also require him to wear black pants and black shoes.
- Mike can't claim the cost to buy, repair or replace his black pants or shoes as they are conventional items.
- Mike can't claim the cost of buying the embroidered shirts as his employer provide these for him to wear at no cost.
- However, Mike can claim a deduction for the cost of washing the embroidered shirts as they are:
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- Gaming attendant expenses G–O
- Gaming attendant expenses P–S
- Gaming attendant expenses T–W
Glasses and contact lenses
- You can't claim a deduction for prescription glasses or contact lenses , even if you need to wear them while working. These are private expenses.
Grooming expenses
- you receive an allowance for grooming
- your employer expects you to be well groomed when at work.
- You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even if:
- All grooming expenses and products are private expenses.
Laundry and maintenance
- occupation specific and not a conventional, everyday piece of clothing such as black pants and a white button up shirt
- a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.
- $1 per load if it only contains clothing you wear at work from one of the categories above
- 50c per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: work clothing laundered and maintained by employer
- Ramesh is a gaming attendant at a casino and is required to wear a logoed shirt and vest provided by the casino. He wears his own long black pants and black shoes.
- At the end of each shift, Ramesh places the shirt and vest in a washing hamper at the casino, and these clothes are collected and laundered by a professional cleaning company. He takes his pants home and washes them himself.
- Ramesh can't claim the cost of laundering or repairing any of these clothes, as the pants are conventional clothing, and the shirt and vest are laundered and maintained by his employer.
Licences permits and cards
- You can’t claim the cost to get your initial licence, regulatory permit, cards or certificates to get a job.
- You can claim a deduction for the additional costs you incur to get or renew your licence, regulatory permit, card or certificate to continue to perform your work duties. For example, if you need to have a gaming licence to get your job, you can’t claim the initial cost of getting it. However, you can claim the cost of to renew it during the period you are working.
Meal and snack expenses
- overtime meal expenses , but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial law, award or agreement
- the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties ( travel expenses ).
- You can't claim a deduction for the cost of food, drink or snacks you consume in the course of your normal working hours, even if you receive a meal allowance. These are private expenses.
Example: no deduction for food and drink expenses
- Hong is a croupier at a casino. The casino operates 24 hours per day and Hong works the late night or early morning shift. When she takes her meal break, Hong buys a coffee and a sandwich or hot meal.
- Hong can't claim a deduction for the cost of her food and drink expenses. The expenses are private.
Overtime meal expenses
- you receive an overtime meal allowance under an industrial law, award or agreement
- the allowance is on your income statement or payment summary as a separate allowance
- you include the allowance in your tax return as income.
- up to reasonable amount, you don’t have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for your expenses.
Example: deduction for overtime meal
- Gaming attendant expenses A–F
- Gaming attendant expenses P–S
- Gaming attendant expenses T–W
Parking fees and tolls
- You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. These are private expenses.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking fees
- Hyun drives to the casino he works at each day and parks his own car in the designated staff car park. Once a month he drives his car from the casino to a training facility for mandatory employer training. He must pay for parking and his employer doesn't reimburse him.
- Hyun can't claim his parking at the casino as it is his regular place of work. Hyun can claim his parking at the training facility as this is incurred on a work-related trip.
Phone, data and internet expenses
- provides you with a phone for work and pays for your usage
- reimburses you for the costs you incur.
- Mobile phone, mobile internet and other devices
- Home phone and internet expenses
Example: calculating incidental phone expenses
- Basil occasionally uses his phone to call his shift manager to discuss work-related issues. Because Basil's work phone use is incidental and he will not be claiming a deduction of more than $50 in total, he doesn't have to review his bills.
- He checks the ATO website which states he can make a claim of $0.75 for work phone calls from his mobile.
- Basil estimates he has made 50 work-related phone calls in the income year, so his claim is $37.50 being:
- 50 phone calls × $0.75 per phone call from a mobile = $37.50
- Even though Basil isn't required to keep written evidence, he will need to be able to show how he works out his claim and that he incurs work-related phone expenses.
Example: work and private use
- Suni uses her computer and personal internet account at home to access her workplace portal. She reads emails from management about changes and updates in the workplace and manages her shift availability. Suni uses her computer and the internet for both work and private purposes.
- Suni's internet use diary showed 10% of her internet time was for work-related activities and 90% was for private use. As her internet service provider charge for the year was $1,200 she can claim:
- $1,200 × 0.10 = $120 as work-related internet use.
- If anyone else was accessing the internet connection, Suni needs to reduce her claim to account for their use.
Protective items
- to protect you from the real and likely risk of injury or illness in your work environment or while performing your work duties – for example, working in close proximity to customers
- in direct connection to earning your employment income.
- supplies the protective items
- pays for the protective items
- reimburses you for the costs you incur to buy protective items.
Removal and relocation expenses
- You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment.
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loan (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: study directly relevant to employment
- Sebastian is a gaming attendant at a casino. He wants to become a gaming supervisor for the extra responsibility and higher pay rate. Sebastian enrols in a Cert IV in Hospitality specialising in gaming at the local TAFE.
- Sebastian's employer advises him they will promote him to gaming supervisor when he completes the course.
- Sebastian can claim a deduction for the costs he incurs in taking the TAFE course. This is because it will lead to an increase in income from his current employment.
Example: study doesn't improve knowledge and skills in current job
- Ramesh works at a casino, which is also a hotel, as a gaming attendant. His main duties include working on the casino floor on the roulette or blackjack tables. Ramesh would like to move into hotel management and is studying a Bachelor of Business (Hotel Management).
- Ramesh can't claim a deduction for the costs of obtaining his Bachelor of Business as the course doesn't have a connection with his current employment.
Seminars, conferences and training courses
- You can claim for the cost of seminars and conferences and training courses that relate to your work as a gaming attendant.
- The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
- You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
- Where you have a dual purpose for attending the seminar, conference or training course you can only claim the work-related portion of your expenses. For example, you add a holiday of one week to a training course that runs for one week.
Example: conference where dominant purpose is work-related
- Gaming attendant expenses A–F
- Gaming attendant expenses G–O
- Gaming attendant expenses T–W
Taxi, ride-share, public transport and car hire
- You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location.
- You can’t claim a deduction for transport expenses you incur to travel between home and your regular place of work, these are private expenses.
- You can't claim a deduction if your employer reimburses you for these expenses.
Travel expenses
- travel for work
- sleep away from your home overnight in the course of performing your employment duties.
- you slept in accommodation your employer provides
- you eat meals your employer provides
- your employer or a third party reimburses you for any costs you incur.
- you were away overnight
- you have spent the money
- the travel was directly related to earning your employment income
- how you worked out your claim.
- the travel allowance is not shown on your income statement or payment summary
- the travel allowance doesn't exceed the Commissioner's reasonable amount (the reasonable amount is the amount we set each year for determining whether an exception from keeping written evidence applies for accommodation, meal and incidental expenses which are covered by a travel allowance)
- you spent the whole allowance on deductible accommodation, meal and incidentals, if applicable.
- you receive a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Union and professional association fees
- Gaming attendant expenses A–F
- Gaming attendant expenses G–O
- Gaming attendant expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Gaming Attendants
Use this checklist at tax time to make sure you don't miss any deductions.
💡 Practical Tips
📱 Use the myDeductions Tool
Download the ATO app and use myDeductions to record expenses throughout the year. Much easier than collecting receipts at tax time.
🧾 The $300 Rule
You can claim up to $300 in work-related expenses without receipts — but you must have actually spent the money and it must be related to earning your income.
🏠 Working From Home
If you work from home, you can claim 67 cents per hour (revised fixed rate) for running expenses like electricity, internet, and phone. Keep a record of hours worked.
🚗 Car Expenses
Choose between the cents per km method (85c/km, max 5,000 km) or logbook method (actual expenses × business use %). A 12-week logbook is valid for 5 years if your circumstances don't change.
⚠️ Common Mistakes & ATO Audit Flags
The ATO actively audits gaming attendants claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Claiming expenses reimbursed by your employer
Fix: If your employer already paid you back, you can't also claim a deduction. Check your pay slips.
Not keeping receipts for claims over $300
Fix: You must have records for all deductions over $300. Bank/credit card statements alone aren't enough — keep the actual receipts.
Claiming private expenses as work-related
Fix: Only expenses directly related to earning your income are deductible. Personal items worn or used at work don't count.
🔍 ATO Audit Flags
Deductions significantly above average for your occupation
The ATO publishes benchmarks. If your claims are well above the norm, expect a 'please explain'.
Claiming the same expense twice (e.g., WFH and office supplies)
The ATO's data matching catches double-dips. Make sure each expense is claimed once.
Data sourced from the Australian Taxation Office — Gaming Attendants Guide. Last updated: 2026-03-14.