Tax Deductions for Flight Attendants & Cabin Crew (2025–26)

Updated for the 2025–26 income year, with 2026–27 changes noted. Reviewed 19 October 2026.

Cabin crew have some unusual deductions, from cart shortfalls to moisturiser, and some common claims the ATO rejects, such as passports.

This guide covers 2025–26 tax returns (lodged from July 2026) and flags what changes in 2026–27. It follows the ATO's Flight attendants – income and work-related deductions guide, rewritten in plain language with practical examples.

What you can claim

Cabin crew costs

• Food and drink cart shortages you have to make up from your own pocket.
• The work-use portion of luggage you use on trips.
• Visa fees required for your work, if not reimbursed.
• Moisturiser, rehydrating products and conditioner, but only the work portion, because of the harsh cabin environment combined with your employer's grooming requirements.
• Compulsory uniforms and their cleaning, including dry cleaning.

Uniforms, protective clothing and laundry

Compulsory uniforms, registered non-compulsory uniforms, occupation-specific clothing and protective clothing are claimable, along with the cost of washing them: the ATO accepts $1 per work-only load and 50c per mixed load. Plain conventional clothing (black pants, a white shirt, business attire) is not claimable, even if your employer requires it.

Overnight work travel

If you have to travel and sleep away from home for work, you can claim accommodation, meals and incidentals you paid for and weren't reimbursed for. If you get a travel allowance, include it as income unless it's left off your income statement and you don't claim the expenses. Keep receipts, and a travel diary for trips of 6 or more nights in a row.

Phone, internet and devices

Claim the work-related percentage of your mobile phone, data and home internet. Work it out from a 4-week representative period of your itemised bills, and keep those bills. Devices over $300 are depreciated.

Union and professional fees

Union fees and subscriptions to professional or trade associations related to your work are claimable. These don't reduce the 2026–27 standard deduction, so you can claim them on top of it.

What you can't claim

• Passports, even if you need one for work.
• Travel insurance.
• Getting your luggage to the airport or travel between home and the airport.
• Tasting products to build product knowledge (for example, wines or cheeses on the menu).
• Vaccinations, smart watches, or general grooming such as haircuts and makeup.

Worked example

Example (illustrative figures only – not real client data): Zoe is an international flight attendant. She pays a work visa that isn't reimbursed, replaces her suitcase (80% work use), covers a cart shortfall and buys moisturiser (50% work portion).

2026–27 comparison: only $955 of these expenses reduce the standard deduction. On similar figures in 2026–27, it would usually be simpler to accept the automatic $1,000 standard deduction and not claim those items, while still claiming the $640 of union or professional fees on top.

Checklist before you lodge

• Keep evidence of cart shortfalls you paid.
• Keep a note of how you worked out the work portion of luggage and moisturiser.
• Check your income statement in myGov is marked 'tax ready' and every allowance is included.
• Remove any expense your employer paid for or reimbursed.
• Apportion anything used privately and keep a note of how you worked out the percentage.

Common mistakes to avoid

• Claiming passport renewals.
• Claiming 100% of moisturiser or other personal-care products.
• Claiming travel allowance expenses without checking your allowance is on your income statement.

Record keeping

• You must have spent the money yourself and not been reimbursed, the expense must be directly related to earning your income, and you need a record to prove it.
• Keep receipts, invoices or bank statements for 5 years from when you lodge. The ATO app's myDeductions tool or photos of receipts are fine.
• If you use something for both work and private purposes, you can only claim the work-related portion – keep a diary or other evidence of how you worked that out.
• 2025–26: if your total work-related claims are $300 or less you don't need written evidence (but must be able to show how you worked the amount out), and laundry claims up to $150 can be made without written evidence using the ATO rates.
• From 2026–27: those $300 and $150 exceptions are removed. A new standard deduction of up to $1,000 applies automatically for eligible employees; if your actual work-related expenses are higher, you can claim them instead with records.

When to see an accountant

Talk to a registered tax agent if:

• you're unsure whether an expense is private or work-related, or your claims are much higher than last year;
• you have an ABN, side business or rental property as well as your job;
• you have received an ATO letter, review or amended assessment.

Related guides

• Pilots
• Travel expenses
• all occupation and industry guides

ATO sources for this guide

• ATO: Flight attendants – income and work-related deductions
• ATO: Clothing, laundry and dry-cleaning expenses
• ATO myTax 2026: Work-related clothing, laundry and dry-cleaning
• ATO: Overnight travel expenses
• ATO: TD 2025/4 reasonable amounts (2025-26)
• ATO: Mobile phone, mobile internet and other devices
• ATO: Phone and internet expenses
• ATO: Union fees and subscriptions
• ATO: Professional memberships and accreditations
• ATO: Records you need to keep
• ATO: Standard deduction for work-related expenses
• ATO: Copyright notice

This guide is written in our own words. It draws on information published by the Australian Taxation Office, and some short phrases are quoted with attribution. Source material: © Australian Taxation Office for the Commonwealth of Australia. Top Accountants is not endorsed by, or affiliated with, the ATO.