You can claim a deduction for commission paid to agents or managers.This also includes other agency payments incurred on your behalf e.g.couriers, postage, web site etc.You cannot claim a deduction for up-front or joining fees.
You cannot claim a deduction for the cost of preparing for or attending auditions as they are incurred in getting work rather than doing work.
You can claim a deduction for Financial Institutions Duty that relates to the direct depositing of salary,wages, allowances or payments into your bank account. You can claim a deduction for government duties tax or debits tax charged on any outgoing from your account where the outgoing can be claimed as a deduction – e..g.work related expenses.
(previously known as depreciation)
You can claim a deduction – called a capital allowance – for the decline in value of equipment used for work – eg.CD player etc.If the equipment is also used for private purposes,you cannot claim a deduction for that part of a decline in value.
Clothing and costumes
You can claim a deduction for the cost of conventional clothing bought or hired as a costume for a role.You can also claim a deduction for the cost of buying or hiring costumes.You can claim a deduction for the cost of special tights and pumps worn by dancers etc.
Coaching classes – e..g.acting,
You can claim a deduction if the classes are taken to maintain existing specific skills to obtain work.You can claim a deduction for the cost of lessons to acquire specific skills for use in a particular role or performance.
You can claim a deduction for the cost of self-education expenses if there is a direct connection between your self-education and your work activities.
Equipment costing $300 or less
If you purchase equipment costing $300 or less and you use it mainly for work,you can claim an immediate deduction for the work related portion of the cost
You can claim a deduction for fitness expenses if you are required to maintain a very high level of fitness and physical activity is an essential element in your work. You cannot claim a deduction for the cost of maintaining general fitness or body shape.
Glasses and contact lenses
You can claim a deduction if lenses are required to alter eye colour for a required role.You cannot claim a deduction for prescription glasses or contact lenses.
You can claim a deduction for a particular hairstyle if it is required for a role.You can claim a deduction for the cost of hairdressing specifically to maintain a required hair length or style as part of a costume for continuity purposes. You can claim a deduction for the cost of stage make-up, including the cost of cleansing materials for removing stage makeup.You cannot claim a deduction for the cost of general hairdressing,makeup or facials.
Home office or studio
You can claim a deduction for the additional running expenses associated with a private study or studio that you use for income-production activities – e..g.additional lighting,heating and cooling costs incurred by a performing artist rehearsing in a studio at home.You can keep a diary to work out what part of your running expenses comes from doing work in your private study or studio.Running expenses do not include occupancy expenses – e..g. mortgage interest.
Insurance of equipment
You can claim a deduction for the cost of insuring the equipment you use to the extent that you use it for work.
You can claim the cost of interest on money borrowed to purchase work related equipment.If the equipment was also used for private purposes,you cannot claim a deduction for that part of the interest.
Laundry and dry cleaning
If you can claim a deduction for your work clothes,you can also claim a deduction for cleaning them.You can claim laundry expenses for washing,drying or ironing such work clothes,including Laundromat expenses
Union and professional association fees
You can claim a deduction for these fees.If the amount you paid was shown on your payment summary,you can use it to prove your claim.
You can claim a deduction for the cost of maintaining a photographic portfolio for publicity purposes. You cannot claim a deduction for the initial cost of preparing the portfolio.