Occupation guide · Reviewed 17 August 2026
Tax deductions for hospitality workers
What hospitality workers can legitimately claim, what the ATO routinely disallows, and the records that make the difference at review time.
What can hospitality workers claim on tax?
Chefs, cooks, bar and wait staff can claim chef whites and compulsory uniforms plus laundry, knives, tools and equipment you buy yourself, RSA, RMLV and food safety certificates, non-slip shoes where required, travel between two venues in a shift, work-related phone use, union fees, and self-education relevant to your current role. Not claimable: home-to-work travel, plain black clothing, meals on shift, and grooming.
- Occupation-specific checklist below
- Written evidence needed above $300 total
- We ask from the right list, not “anything else?”
- Returns prepared within 48 hours
Claimable
What you can claim.
- Chef whites, aprons and compulsory branded uniforms
- Laundry of work-only uniforms at ATO rates
- Knives, knife rolls, thermometers and small equipment
- RSA, RMLV and food safety certificates
- Non-slip work shoes where required
- Travel between two venues in the same shift
- Phone use for rosters and work communication
- Union and association fees
- Self-education: cookery, sommelier, barista courses
- Industry publications and subscriptions
- Protective gloves and safety equipment
- Income protection premiums held personally
What the ATO disallows
- Home to work travel, including late-night shifts
- Plain black shirts, pants or shoes
- Meals and drinks during your shift
- Grooming, haircuts and makeup
- Uniforms the venue supplied or laundered
- Study to enter the industry
- Taxis home after a late shift (generally)
Claiming these is the fastest route to an amended assessment and a shortfall penalty. If you’ve claimed them before, we can review prior years.
Records
What to keep.
Written evidence is required once your total work-related claims exceed $300 — and for vehicles, home office and laundry there are specific record rules regardless of amount.
- Receipts or invoices for every claim once the $300 total is passed
- A vehicle log book — 12 consecutive weeks, valid five years
- Home-office hours recorded for the full year at the 70c rate
- A diary basis for phone and internet work-use percentages
- Your income statement and any allowance details
FAQ
Questions from hospitality workers.
Can I claim my black work clothes?
Generally no. Plain black clothing is conventional clothing even when the venue requires it. Chef whites, aprons and clothing with the employer's logo are occupation-specific or compulsory uniforms, and those are claimable along with their laundry.
Can I claim knives I bought myself?
Yes — knives, rolls, thermometers and similar tools you purchased and weren't reimbursed for. Items of $300 or less used for work can generally be claimed immediately; a $900 knife set is depreciated over its effective life.
What about taxis after closing?
Generally not deductible — it's still home-to-work travel, even at 2am. If your employer pays or reimburses it, that's their FBT question rather than your deduction.
I work at two venues. Can I claim the travel?
Travel directly between two workplaces in the same day is claimable. Going home in between breaks the trip, and each leg then becomes private travel.
Related
Related pages.
Personal tax returns from $150
Occupation-specific deduction checklists, prepared in 48 hours.
Learn more →Work from home deductions
The 70c fixed rate against actual cost, with worked examples.
Learn more →Vehicle claim calculator
Log book versus cents per kilometre on your own numbers.
Learn more →Other occupation guides
Ready when you are
Get every deduction you’re entitled to.
Returns from $150, prepared within 48 hours, by accountants who work from an occupation checklist rather than guesswork.