Here are some tax deductions that are unique for chefs/cooks:
Clothing
You are often required to wear certain clothing, the costs associated with purchasing clothing may be deductible, for example:
- Compulsory uniforms (please note your uniform should have the business or restaurant’s logo on it to ensure it is tax deductible)
- Other occupation specific clothing such as checked chef’s pants, black or white chef’s jackets, chef’s hats etc.
- Laundry or dry cleaning of your uniforms or occupation specific clothing up to $150 without the need for receipts.
- Other protective items such gloves, steel-capped boots, hair nets and aprons.
Travel
You are often required to use your car or travel for work, the costs associated with that travel may be deductible, for example:
- If you work at more than one location and need to travel between locations.
- If you need to collect materials and supplies
- If you need to attend meetings away from your normal work place.
Training
You are often required to undertake further and ongoing training, the costs associated with that training may be deductible, for example
- Training courses, for example Cert IV in Commercial Cookery or Hospitality, first aid, OH&S, specialty cooking courses, management, etc.
- Cost of travelling to and from the course, parking, tolls and any accommodation and meal expenses if you are required to stay away overnight
- Cost of books, stationery, and equipment required for your course
Work Tools & Equipment
You are often required to purchase tools and equipment to use at work, the costs associated with those tools and equipment may be deductible, for example
- Buying and/or repairing equipment such as knives, steels, tools, electronic organisers, laptop computers and mobile phones
- Other items that you buy for use at work, such as stationery, diary, work bag or briefcase
- Premiums relating to insuring your work equipment
Other Work Expenses
- Annual association membership fees or union fees
- Work-related magazines and journals
- Internet used at home to research competitors, suppliers and recipes
- Where you have to reimburse your employer for any cash or bar shortages
- Work-related books (these could include recipes, management, customer service, or hospitality books
- If you are required to complete work at home (you should keep a diary to record how many hours per week you spend working from your home office), a proportion of the costs of running your home may be claimed.