Do you work in film, television or modelling and want to know whether you can claim ‘grooming’ costs and the cost of make-up.
The ATO have issued guidance on this and state
“You can claim a deduction for the cost of:
- a particular hairstyle if it’s required for a role
- hairdressing specifically to maintain a required hair length or style as part of a costume for continuity purposes
- stage makeup, including the cost of cleansing materials for removing stage makeup.
You can’t claim a deduction for hairdressing, cosmetics, hair and skin care products not relating to your role or costume. These are private expenses.”
The ATO have provided two examples.
Example: grooming costs
Benji is shooting a scene for a movie. He is required to grow his hair and dye it dark brown for the movie. Benji is particular about his hairdresser and won’t use the hairdresser provided by his employer. He pays for his personal hairdresser and the costs aren’t reimbursed by his employer.
Benji can claim the costs of his hairdresser as the hairdressing is particular to his role.
Example: can’t claim grooming costs
Kate is a singer who performs weekends at local restaurants. Kate likes to look professional and pays a professional make-up artist before each performance. She also gets a spray tan each fortnight.
Kate can’t claim a deduction for these expenses. They are private expenses that are not essential to her employment duties.
Details are at https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Occupation-and-industry-specific-guides/Performing-artists—income-and-work-related-deductions/?anchor=Grooming#Grooming