Tax Deduction for Personal Grooming & Makeup?
Tax Return - Tax Deduction for Personal Grooming & Makeup?

Tax Deduction for Personal Grooming & Makeup?

Published on January 1, 2018
Sam Inayat - Bookkeeping, Tax return and BAS expert

Senior Accountant at Top Accountants

Can I claim personal grooming or makeup as a tax deduction? Normally ATO does not allow tax deduction for such costs but exception is available for specific industry employees.

In this article we will cover following personal grooming and makeup tax deduction questions:

  1. Who is eligible to claim personal grooming and makeup expenses?
  2. List of expenses which can be claimed under makeup & grooming?
  3. How can I prove personal grooming or makeup expenses?
  4. Factors that can make my holiday property ineligible for tax deductions?

1. Who is eligible to claim personal grooming and makeup expenses?

• An aircraft cabin worker: If it is required for you maintain a well-groomed image for your employer and this requires you to use skin moisturisers and hair conditioners to combat the lack of humidity and pressurisation.

• Cosmetic or Make-up artist:If you purchase the make-up for use on your clients. However, you cannot claim if you use the same make-up for personal use.

• Performing artist:If you pay for the cost of a hairstyle, contact lenses or special glasses which is required for a role you are performing in (not valid for auditions). You can also claim the cost of maintaining a particular style or haircut as part of a costume for continuity purposes. However, prescription glasses cannot be claimed as tax deduction.

2. List of expenses which can be claimed under makeup & grooming?

3. How can I prove personal grooming or makeup expenses?

The ATO requires receipts for claimed expenses. Therefore, if you work in any of above eligible occupation you must save receipts to prove your claim and yes ATO does check receipt. In fact, ATO can now examine your bank account records and other sources to check that you are claiming honestly.