Who This Guide Is For
This guide is for anyone working in Australia's hospitality industry — chefs, cooks, baristas, wait staff, bartenders, bar backs, catering workers, hotel housekeepers, event staff, and front-of-house roles. Whether you're full-time, part-time, or casual, if you earn wages in a hospitality role and pay Australian tax, this guide applies to you.
Hospitality workers frequently miss out on legitimate deductions simply because they don't know what's claimable. Common roles covered: cafe barista ($55,000–$72,000 pa), restaurant chef ($60,000–$80,000 pa), bar attendant ($50,000–$65,000 pa), wait staff ($50,000–$65,000 pa casual rates). This guide is for employees — contractors and self-employed hospitality workers have different rules.
What Hospitality Workers Can Claim
1. Uniforms and Laundry
Compulsory uniform with employer logo is fully tax deductible. The uniform must be genuinely distinctive — your employer's logo or design, made compulsory through a workplace policy that is strictly enforced. A plain black shirt or black trousers with no distinctive marking does NOT qualify.
Laundry costs can be claimed using ATO reasonable rates without receipts:
- $1 per load if washing only work clothes
- 50 cents per load if mixing with personal clothing
- Up to $150 per year without receipts; over $150 requires written evidence
Non-slip safety shoes required by your workplace for safety reasons are deductible. Plain black dress shoes that are a workplace style choice but not safety-mandated are NOT deductible.
"To claim a deduction for a work-related expense you must have spent the money yourself, it must directly relate to earning your income, and you must have a record to prove it." (ATO guidelines)
2. RSA and Gaming Certificates
The Responsible Service of Alcohol (RSA) certificate renewal is fully deductible when required to maintain your current hospitality role. You cannot claim the cost of obtaining your initial RSA certificate — that is a cost of getting the job, not a cost of doing the job.
Similarly, gaming machine certificates required for gaming floor roles in pubs and clubs are deductible on renewal only.
3. Chef's Knives, Knives Roll, and Kitchen Tools
If you are required to bring your own equipment to work, these are deductible as tools of trade:
- Chef's knives and knife roll: full cost deductible
- Insurance for your tools: deductible
- Repairs to your tools: deductible
- Items costing $300 or less: immediate full deduction in the year purchased
- Items costing more than $300: claim decline in value (depreciation) over multiple years using the ATO's depreciation and capital allowances tool
Employer-supplied equipment is not claimable.
4. Union and Professional Association Fees
Fees paid to unions such as United Workers Union, Retail and Fast Food Workers Union (RAFFWU), or other registered professional associations are fully deductible. Keep your annual membership receipt or payment summary — the amount you paid in the financial year is claimable.
5. Travel Between Workplaces
You can claim car expenses when you travel directly between separate jobs on the same day (e.g., waiter to cleaner shift at different venues), or to and from an alternative workplace for the same employer (e.g., restaurant to catering function). Travel from home to your regular workplace — even if you carry knives or equipment — is not deductible.
Use either the cents per kilometre method (88 cents per km for FY2025–26) or the logbook method for actual costs.
6. Professional Development and Training
Courses that maintain or improve skills for your current hospitality role are deductible. Examples: advanced barista training, food safety supervisor certificate, licensed premises training, pastry courses.
Cannot claim: study that leads to a new career or qualification in a different field.
Common Mistakes Hospitality Workers Make
| Mistake | Why It's Wrong | What to Do Instead |
|---|---|---|
| Claiming "all black" plain clothing as a uniform | Plain conventional clothing — even if your employer requires it — is not a deductible uniform unless it has a registered distinctive design | Only claim clothing with your employer's logo or a genuinely distinctive design that is employer-compulsory |
| Claiming the initial RSA certificate cost | The ATO specifically excludes initial licence costs — getting your first RSA is a cost of getting the job, not doing it | Only claim RSA renewal costs in subsequent years |
| Claiming home-to-work commute | Normal travel between home and your regular place of work is private, regardless of what you carry | Only claim when travelling between separate work venues on the same day or to an alternative workplace |
| Laundry claims over $150 without any records | The ATO allows up to $150 laundry without receipts using the $1/load reasonable rate, but above $150 you need written evidence | Keep a simple laundry diary: number of loads per week × weeks worked × $1 |
| Claiming expenses that were reimbursed | You can only claim expenses you paid yourself — if your employer reimbursed you, claiming again is not allowed | Check your payslip to confirm you were not reimbursed before claiming |
Records to Keep
- Receipts or invoices for uniform purchases showing employer logo/design
- Laundry diary (load count × rate × weeks) for claims $10–$150
- Written evidence (receipts) for laundry claims totalling more than $150
- Receipts for RSA/gaming certificate renewals
- Knife and tool purchase receipts; repair invoices
- Union fee payment records
- Logbook or km records for car expense claims
- Course enrolment and payment receipts for professional development
- Employer reimbursement confirmation (to confirm you were NOT reimbursed)
Quick Checklist
- My compulsory uniform has a distinctive employer logo or design
- I've calculated laundry using $1/load (work clothes only) or 50¢/load (mixed)
- I only claim RSA renewal costs, not the initial certificate
- My non-slip safety shoes are required by my workplace's safety policy
- My chef's knives / knife roll are my own property, not employer-supplied
- I've claimed union fees for the current financial year
- Travel claimed is between venues on the same day, not my home commute
- My CPD course maintains or improves skills for my current role
- I have records for all claims over $300 (or over $150 for laundry)
- No employer-reimbursed expenses are included in my claims
Need Help With Your Tax Return?
Complex situation? a registered tax agent (see the directory) Our partner agents review every detail for accuracy and compliance.
*Disclaimer: This is general information only and does not constitute personal tax advice. Consult a registered tax agent for advice tailored to your specific situation. Always verify against the latest ATO guidelines at ato.gov.au.*