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Tax deductions for hospitality & retail workers

Hospitality and retail work has a handful of solid deductions — and a few things people wrongly think they can claim. Here's the honest list for 2025–26.

4 min readUpdated July 2026

Uniforms & laundry

Compulsory, branded or logo uniforms and their laundering are claimable. Plain black-and-white clothing a venue asks you to wear generally isn't — even if it's a requirement — because it's considered conventional clothing.

Aprons and protective items you buy yourself can be claimed.

Training & certificates

Certificates and training needed for your current work are commonly deductible when you pay for them yourself — for example RSA and RCG certificates, food-safety and barista courses, and relevant short courses.

Tools of trade & phone

Chefs and cooks can claim knives, and their upkeep, along with other equipment they buy for the job. The work-use portion of your phone can be claimed where you use it for work with records.

What you generally can't claim

It's worth being upfront: haircuts, grooming, makeup and personal appearance costs are private and generally not deductible, and neither is plain conventional clothing. Claiming these is a common reason returns get adjusted — a review keeps yours safe.

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Frequently asked

Can I claim an RSA or RCG course?

If you pay for it yourself for your current work, training like RSA/RCG and food-safety certificates is commonly deductible.

Can I claim the black clothes my venue requires?

Generally no — plain black-and-white clothing is treated as conventional clothing, even when required. Branded or logo uniforms and protective gear are claimable.

Can I claim haircuts or grooming?

No — grooming and personal appearance are private expenses and aren't deductible, even if your workplace has standards.

I'm a chef — can I claim my knives?

Yes — knives and equipment you buy for the job are claimable, including upkeep. Under $300 is usually claimed in full.

This guide is general information only and does not take your personal circumstances into account, so it isn't tax advice. CFM Group is a referral service that connects you with an independent registered Australian tax agent who reviews and lodges your return. Always confirm your own situation with the ATO or your tax agent.

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