In the ATO guide for hospitality workers, the ATO states:
To claim a work-related deduction:
- you must have spent the money yourself and weren’t reimbursed
- it must be directly related to earning your income
- you must have a record to prove it.
If the expense was for both work and private purposes, you can only claim a deduction for the work-related portion.
For an easy to read summary (pdf poster format) click this link hospitality-worker-2018_what_can_I_claim
Deductions for hospitality industry employees can include:
- Meal expenses
- Car expenses
- Self-education expenses
- Tools and equipment expenses
- Other expenses
Remember to report all income in your tax return and remove any portion of your expense that is not work-related.
When you claim a deduction, you are stating that everything you have told the ATO is true and can be supported with records. You are responsible for the claims you make in your tax return, even if you use a registered tax agent to prepare and lodge it on your behalf.
For more detail go to the ATO hospitality worker page: https://www.ato.gov.au/individuals/income-and-deductions/in-detail/deductions-for-specific-industries-and-occupations/hospitality-industry-employees–work-related-expenses/