Tax Deductions for Performing Artists
If you're working as a performing artists, there are 36 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 36 deduction categories with 260+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
36
Specific Items
260
Income Types
0
Work-Related Deductions (36)
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 the income you receive as a performing artist during the income year in your tax return, regardless of when you earn it, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or payment summary will show all your salary, wages and allowances for the income year.
Example: bonus paid based on ticket sales
- Ralf is cast as the lead role in a play. Ralf's employment contract has a clause which entitles him to a bonus if more than 50,000 tickets are sold over the period the play runs. The bonus is equal to 1% of the cost of each ticket in excess of 50,000 tickets sold.
- During the period the play runs, 80,000 tickets are sold. Ralf receives a bonus of $1,800 that is shown on his income statement at the end of the relevant income year.
- Ralf must include the $1,800 bonus as income in his tax return.
Allowances
- to help you pay for a work expense – for example, sound equipment or costumes
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, working irregular hours
- 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
- Irregular working hours
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- Meal allowance when you travel for work
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Bessie is an acrobat. The show she is currently performing in requires her to carry out her act at heights over and above the average height acrobats generally perform at. Bessie's employer pays her an allowance for each show she performs at above average heights.
- The allowance is shown on her income statement at the end of the income year.
- Bessie must include the allowance as income in her tax return.
- Bessie can't claim a deduction because she does not incur any deductible work-related expenses. The allowance compensates her for a dangerous aspect of her work. It is not to cover work-related expenses.
- Dennis is the stagehand manager for a theatre company. One of his employment duties is the be the designated first aid officer for the theatre company. To fulfil this role, Dennis must hold a first aid certificate and attend a refresher first aid course each year to keep his knowledge up to date.
- Dennis receives an allowance for holding a first aid certificate which his employer shows on his income statement at the end of the income year. Dennis organises and pays for the refresher first aid course each year.
- Dennis must include the allowance as income in his tax return.
- Dennis can claim a deduction for the refresher first aid course. This is because he is the designated first aid officer and must complete training to assist in emergency work situations that may arise.
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for them.
- Deductions for work expenses
- Record keeping for work expenses
Agents fees
- You can claim a deduction for commissions paid to your agent. If your employment contract allows for renegotiation, review or extending the contract, the costs of doing so will be an allowable deduction. These are expenses you incur in gaining your employment income.
- You can't claim a deduction for upfront or joining fees paid to an agent or for the cost of engaging an agent to negotiate the terms and conditions of a new contract. This is because you incur the expenses before you start the employment.
Example: agent fees
- Zahra is an actress and joins an acting agency to help further her career. She pays a setup fee as part of joining the agency. Zahra is offered a contract to be one of the leads in a TV series for one year with a mutual option to extend the contract. The show turns out to be a large success and her agency negotiates to extend the contract for another year.
- Zahra can't claim the costs of joining the agency as it enables her to get work. She can claim the costs to renegotiate her contract as it is part of her employment activity.
Audition expenses
- You can't claim a deduction for the cost of preparing for or attending auditions, as you incur these expenses in getting work rather than doing work.
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, on the weekend or late in the evening).
- the tools or equipment are essential to perform your employment duties
- the tools or equipment are bulky, meaning that because of the size and weight, they are awkward to transport
- they can only be transported conveniently using a motor vehicle
- there is no secure storage for such items at the workplace.
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, from your rehearsal for a musical production directly to your second job as a dance teacher
- to and from an alternative workplace for the same employer on the same day – for example, travelling from a costume fitting directly to the commercial shoot.
- from home directly to an alternative workplace – for example, travelling from home to meet a producer at their business premises which is not your regular work location.
- 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: transporting equipment
- there is no secure place to store his equipment at his workplace
- the equipment is bulky and because of its size and weight, it can only be conveniently transported using Andre's car
- the equipment is essential to Andre's performance.
Example: storage is available
- Jocelyn is a theatre director, and she requires large and bulky equipment to perform her role. Her employer provides a secure storage area to store her equipment. However, Jocelyn chooses to transport her equipment between home and work every day, instead of leaving them in the secure storage room provided.
- Jocelyn can't claim a deduction for transporting her equipment between home and work as she has made a personal choice to transport her equipment. Her work has not created a practical need to transport bulky tools between home and work. Therefore, it is a private expense.
Child care
- You can't claim a deduction for the cost of 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)
- protective clothing – clothing that has protective features or functions that you wear to protect you from specific risks of injury or illness at work. For example, cleaning aprons, non-slip shoes or smocks worn to stop you coming into contact with harmful substance. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes jeans, drill shirts, shorts, trousers, socks, closed shoes.
- occupation-specific – clothing that distinctly identifies you as a person associated 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: conventional clothing
- Benjamin, a stage manager, has to wear a black shirt, black pants and black shoes when working. There's no employer logo on any of the items.
- Benjamin can't claim the cost of buying these items, even though his employer requires him to wear a specific colour. They are not distinctive enough to make them part of a uniform and are still considered conventional clothes.
Example: occupation-specific clothing
- Anna is a burlesque dancer and is required to buy and wear a costume with specific shoes when performing. Her employer doesn't reimburse her for any of these expenses.
- Anna can claim the cost of buying the costume and shoes as they aren't conventional items that she would normally wear. These items are distinctive and relevant to her role as a burlesque dancer.
Example: conventional clothing
- Cameron is a professional actor who buys clothing to wear on stage as a costume in a particular production. The clothing Cameron buys is conventional, but he only wears it as a costume when he is performing in the production. It also isn't the type of clothing that Cameron normally wears.
- Cameron can claim a deduction for the clothing he buys. Even though the clothing Cameron buys to play the part is conventional clothing, it is directly related to performing his employment activities.
Coaching classes
- You can claim a deduction for the cost of training to maintain existing skills or to acquire or improve related skills. For example, singing, acting or dancing lessons.
- You can also claim a deduction for the cost of acquiring special skills required for a particular role.
Example: classes taken for a role
- Geoff is an employee actor who obtains a part that requires him to play a professional tennis player. Geoff takes tennis lessons from a professional tennis coach to look proficient when playing the scenes.
- Geoff can claim a deduction for the cost of the tennis lessons.
Drivers licence
- You can't claim a deduction for the cost to get or renew your drivers licence , even if you must have it as a condition of employment. This is a private expense.
- You can claim a deduction for additional costs you incur to get a special licence or condition on your licence to perform your work duties. For example, the cost you incur to get a heavy vehicle permit.
Example: special licence
- Sanjay is a stunt double. Having a valid driver's licence is a condition of Sanjay's employment as stunt double. For a particular movie, Sanjay needs to be filmed driving a big rig at high speeds, so he applies for heavy vehicle permit.
- Sanjay can claim a deduction for the cost of getting his heavy vehicle permit.
- Sanjay can't claim a deduction for the cost of renewing his driver's licence each year.
Entertainment and social functions
- work breakfasts, lunches or dinners
- attendance at sporting events as a spectator
- gala or social nights
- concerts or dances
- cocktail parties
- other similar types of functions or events.
Example: entertainment costs
- Rachael is a dancer and attends a social breakfast organised by a theatre company. These breakfasts are held every other month to encourage performing artists within the region to network.
- Rachael can't claim a deduction for the cost of attending the breakfast, as these events do not have a direct connection to her income-producing activities as a dancer.
Fines and penalties
- You can't claim a deduction for any fines or penalties you get when you travel to work or during work. Fines may include parking and speeding fines or penalties.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- You can claim a deduction for the cost of first aid training courses if you are both:
- You can’t claim a deduction if your employer pays for or reimburses you for the cost of the course.
Fitness expenses
- maintain an extremely high level of fitness well above the general occupation standard
- perform ongoing strenuous physical activities as an essential and regular part of your role.
- You generally can’t claim gym and fitness expenses (such as skipping ropes, weights and other fitness equipment) even if you need to pass medical examinations and fitness tests to maintain your employment for your role. These are private expenses except in very limited circumstances.
- You can claim a deduction in very limited circumstances, where your role requires you have an extremely high level of fitness. This will be the case where your role requires you to both:
- For example, trapeze artists or tumblers working in a circus.
- You can’t in any circumstances claim a deduction for expenses you incur to buy conventional clothing you use in the course of keeping fit. This includes tracksuits, running or aerobic shoes, socks, sporting shirts or shorts.
Example: deductible fitness expenses
- Nola is a trapeze artist and tumbler with a circus. She has a gym membership and takes regular pilates and yoga classes. Nola's role requires her to train and rehearse with her company to develop new trapeze and tumbling routines and perform 6 nights a week.
- Nola can claim her fitness costs. Her job is to rehearse and perform trapeze and tumbling acts for the circus which is a strenuous physical activity that is essential and regular part of her duties. Maintaining an extremely high level of physical fitness is essential to her job.
Example: deductible expense and private expense
- Octavia is a professional ballerina and must maintain an extremely high level of fitness. To maintain her fitness, she buys a gym membership, gym clothing and trains daily. Octavia also rehearses with her company to develop new performances. Her job requires her to perform in theatres Thursday to Sunday most weeks.
- Octavia can claim a deduction for her gym membership. Her job requires her to rehearse and perform regularly which is a strenuous physical activity that is essential and regular to her duties. However, Octavia can't claim a deduction for her gym clothes, as they are conventional clothing.
Example: private fitness expense
- Performing artist expenses G–O
- Performing artist expenses P–S
- Performing artist expenses T–W
Gifts
- You can't claim a deduction for the cost of gifts such as flowers or alcohol for fellow performers, producers or directors. These are private expenses.
Glasses, contact lenses and anti-glare glasses
- 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.
- You can claim a deduction for the cost of tinted contact lenses to alter eye colour or special spectacle frames if it's required for a role.
- You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working as an employee performing artist. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.
- You can only claim a deduction for the work-related use of the item.
Grooming expenses
- a particular hairstyle if it's required for a role
- hairdressing specifically to maintain a required hair length or style as part of a costume for continuity purposes
- stage makeup, including the cost of cleansing materials for removing stage makeup.
- you receive an allowance for grooming
- your employer expects you to be well groomed when at work.
Example: grooming costs for a role
- Benji is an actor and is shooting a movie. He is required to grow his hair and dye it dark brown for the movie. Benji is particular about his hairdresser and won't use the hairdresser provided by his employer. He pays for his personal hairdresser to cut and dye his hair according to the movie specifications. Benji's employer does not reimburse him.
- He can claim the costs of his hairdresser as the hairdressing is particular to his role.
Example: non-essential grooming costs
- Kate is a singer who performs on weekends at local restaurants. Kate likes to look professional and pays a professional makeup artist before each performance. She also gets a spray tan each fortnight.
- Kate can't claim a deduction for these expenses, they are private expenses that are not essential to her employment duties.
Laundry and maintenance
- protective – for example, a hi-vis jacket
- occupation specific and not a conventional, everyday piece of clothing such as jeans or general business attire
- deductible conventional clothing, such as a costume for a particular role
- 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.
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 during your normal working hours, even if you receive a meal allowance. These are private expenses.
Example: meal while working
- attends rehearsal with the other dancers until 5:00 pm
- meets with the director and music director to discuss any issues until 5:30 pm
- has a meal break for 45 minutes when she buys and eats a light meal
- gets her hair and makeup done
- performs from 7:30 pm to 9:00 pm
- changes out of her costume and gets her makeup removed.
Multimedia
- You can claim a deduction for the work-related part of the cost of multimedia, if it directly relates to your current employment as an employee performing artist. For example, you can claim a deduction for downloading music files used for rehearsals.
Newspapers and other news services, magazines and professional publications
- a direct connection between your specific work duties and the content
- the content is specific to your employment and is not general in nature.
- The cost of newspapers, other news services and magazines are generally private expenses and not deductible.
- You can claim a deduction for the cost of buying or subscribing to a professional publication, newspaper, news service or magazine if you can show:
- If you use the publication for work and private purposes, you can only claim the portion related to your work-related use.
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 the reasonable amount, you don't have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for all your expenses.
- Performing artist expenses A–F
- Performing artist expenses P–S
- Performing artist 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. This is a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Pay television and streaming services
- You can't claim a deduction for the cost of pay television or streaming services such as Foxtel or Netflix. This is a private expense.
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 phone expenses
- Damon uses his phone for work purposes. He is on a set plan of $49 a month.
- He receives an itemised bill from his phone provider each month which includes details of his individual phone calls.
- At least once a year, Damon prints out his monthly bill and highlights his work-related phone calls. He also makes notes on the itemised bill about who he has called – for example, actors and agents.
- Out of the 360 phone calls he has made in a 4-week period, Damon works out that 144 (40%) of the phone calls are for work. He applies that percentage to his monthly plan amount ($49 a month).
- He works out his phone calls for work purposes as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 144 ÷ 360 = 0.40 (that is 40%)
- Damon can claim 40% of the total bill of $49 for each month for work purposes:
- $49 × 0.40 = $19.60
- Since Damon was only at work for 46 weeks of the year (10.6 months), he calculates his work-related mobile phone expense deduction as follows:
- 10.6 months × $19.60 = $207.76
Example: work and private use
- Gabriela is an actress and uses her computer and personal internet account at home to access her work emails and complete research for her roles. Gabriela uses her computer and internet for both work and private purposes.
- Gabriela keeps a diary for a 4-week period, recording the times she used the internet for work and private purposes.
- Gabriela's internet use diary showed 30% of her internet usage was for work-related activities and 70% was for private use.
- As her internet service provider charge for the year was $1,200, she can claim:
- $1,200 × 0.30 = $360 as work-related internet use
- If anyone else was accessing the internet connection, Gabriela needs to reduce her claim to account for their use.
Photographs
- You can claim a deduction for the cost of maintaining a photographic portfolio for publicity purposes. You can't claim a deduction for the initial cost of preparing the portfolio.
Repairs to tools and equipment
- You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Research expenses
- You can claim a deduction for the cost of researching a role or character that you have been employed to play. For example, the cost of reference material containing information on a character, era or event.
- This includes the ‘time usage cost’ of researching on the internet, including the work-related portion of the service provider’s recurrent costs or costs associated with accessing secure internet sites.
- You'll need to show that you're required to access the internet as part of your work.
Example: deductible research expenses
- Barry is cast to play the role of a former Prime Minister in an historical television drama. He buys several biographies of the Prime Minister and streams a documentary series on the Prime Minister's years in Government.
- Barry can claim a deduction for the cost of the biographies and the direct costs of streaming the documentary.
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
- Ahmed is a stage actor in a Shakespearean theatre. To improve his performing skills, he enrols in coaching classes for both fencing and vocal training.
- Ahmed can claim a deduction for his study expenses because they are directly related to his current employment as a stage actor and will improve his performing skills.
Example: study to improve skills for a current job
- Carmel is an actor in the state theatre company. Her performance requires several acrobatic tricks. To improve her skills in this area, she enrols into an acrobat course.
- Carmel can claim her self-education expenses for the acrobatic course because these lessons will maintain and improve the skills and knowledge she needs to perform her current duties.
Seminars, conferences and training courses
- You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as an employee performing artist.
- 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. For example you add a holiday of one week to a training course that runs for one week.
Example: dominant purpose work-related
- Performing artist expenses A–F
- Performing artist expenses G–O
- Performing artist 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 attend court.
- 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.
Theatre and film tickets
- You can claim a deduction for the cost of theatre and film tickets if the show has content directly related to your current work.
- You can't claim the cost of tickets for shows you attend for general interest, entertainment or other private purposes.
Example: tickets related to current work
- Ellen is a member of a professional ballet company. She attends a performance of Swan Lake by the Bolshoi Ballet Company that is on tour in Australia.
- Ellen can claim a deduction for the cost of her ticket. Watching the style and standard of performance of a world-famous ballet company is directly related to her income-earning activities as a ballet dancer.
Example: tickets not related to current work
- Benny is an employee actor. He regularly attends films and stage plays out of general interest and for entertainment.
- Benny can't claim a deduction for the cost of attending the films and stage plays. The expenses are private.
Tools and equipment
- you use it mainly to produce non-business assessable income
- it's not part of a set that together cost more than $300.
- it’s not identical, or substantially identical, to other items that together cost more than $300.
- cost more than $300
- is part of a set that together cost more than $300.
- is identical, or substantially identical, to other items that together cost more than $300.
Example: equipment less than $300
- Scott is an employee musician. When his old guitar case breaks, Scott buys a new case. The guitar case cost $290 and Scott only uses when he takes his guitar to work.
- Scott can claim a deduction of $290 in the income year he buys the guitar case.
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 spent the money
- the travel directly relates to earning your employment income
- how you work 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 incidental expenses, if applicable.
- you received a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: reasonable allowance amount and no deduction claimed
- it's not shown on his income statement
- it's less than the reasonable allowance amount
- he spends it all to cover his deductible travel expenses.
Example: less than the reasonable amount with deduction claimed
- Veronique is employed at an opera company and travels to major capital cities to perform as part of their latest nationwide production. Veronique's employer pays for all the airfares and accommodation expenses.
- Veronique is paid an allowance for meals and incidentals of $375 per week while she is on tour. The total allowance of $8,250 for the 22 weeks of the tour is shown on her income statement. Veronique spends less than the reasonable amount for meals and incidentals per day.
- Veronique must declare the allowance as income in her tax return.
- Veronique can claim a deduction for the amount she actually spent, and she isn't required to get and keep receipts for the expenses. However, if asked, she would be still required to show how she calculated her claim and that she had spent money on meals and incidentals.
- Veronique can’t claim anything for accommodation because her employer paid for it.
- For more information, see TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024-25 income year?
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. You can use your income statement or payment summary as evidence of the amount you pay if it's shown on there.
Working from home expenses
- use one of the methods set out by us to calculate your deduction
- keep the records required for the method chosen.
- coffee, tea, milk and other general household items consumed while working from home which your employer may provide you at work
- costs that relate to your children's education and their education, for example, iPads, desks, subscriptions for online learning
- expenses your employer pays for or reimburses you for, including setting up your home office
- the decline in value of items provided to you by your employer – for example, a laptop or a phone.
Example: studio used for practicing
- PS LA 2001/6 Verification approaches for electronic device usage expenses
- TR 93/30 Income tax: deductions for home office expenses
- PCG 2023/1 Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach
- Performing artist expenses A–F
- Performing artist expenses G–O
- Performing artist expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Performing Artists
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 performing artists 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 — Performing Artists Guide. Last updated: 2026-03-14.