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1. Doctors
• Professional library/journals
• Registration renewal – not admission fees (Capital Cost)
• Indemnity Insurance – Medical Defense Fund
• Professional associations – AMA
• Equipment
• Briefcases
• Stationery/computers
• Income protection insurance
• Telephone/mobile phones/pagers/beepers
• Seminars
2. Nurses
• Registration fees
• Uniforms/laundry/non slip protective shoes
• Conferences
• Associations, e.g. Care of Critical patients
• Stationery
• Fob watch
• Mobile/pager – on call but not agency nurses unless employed by agency itself
3. Architects/Engineers etc.
• Professional Library
• Registration renewal
• Indemnity Insurance
• Professional Associations
• Professional Journals
• Conferences
• Equipment
• Briefcases/mobile phones/pagers
• Stationery/computers
• Income protection insurance
4. Lawyers
• Professional library
• Registration renewal – not admission fees (capital cost)
• Indemnity Insurance
• Professional associations
• Professional journals
• Wigs
• Briefcases/mobile phones/pagers
• Stationery/Computers
• Income protection insurance
• Silks and robes
• Not allowed – suits for appearing in court
• Self-education
• Stethoscope
• Scissors, clamps etc.
• Professional journals e.g. British Medical Journal
• Reference books – professional library
5. Shop Assistants
• Stationery
• Laundry of supplied compulsory uniforms
• Non-deductible – black and white “uniform”
6. Performers
• Stage makeup, hairdressing costs
• Hiring and buying of costumes
• Agents’ fee
• Updating portfolio – not the initial cost (capital expenses)
• Coaching classes e.g. acting/dancing etc.
• Research expenses for role
• Costs of discs, tapes etc. to the extent they are used for work purposes
• Theatre and film tickets – must be DIRECTLY relevant to income producing activities.
7. Teachers
• Annual teacher registration • Reference books/professional library
• Computer, disks, repairs, printer cartridges etc.
• Teacher aids
• Stationery
• Stop watches for P.E. Teachers
• Excursions – educational and sporting trips and camps
• Self-education
• Association fees
8. Hospitality Industry Employees (Chefs)
• Chef’s checked pants, hats etc. • Knives/sharpening tools
• Equipment – whisks, etc.
• Cook books
• Magazines e.g. Galloping Gourmet
9. Waitress/Waiters
• Waiters’ friend • Cocktail books
• Pens/paper
• Not allowed – black and white clothing
10. Computer Personal
• Professional library • Telephone / mobile(business percentage)
• Home Office
• Computer hardware/software (business percentage)
• Professional journals
• Repairs computer equipment (business percentage)
• Lease expenses or Interest on loan to purchase computer (business percentage)
11. Cleaners/Factory Workers
• Breathing masks • Goggles
• Safety glasses
• Tools/equipment
• Protective gloves
• Technical publications e.g. INCLEAN Magazine
• Travel to sporting and school activities that are NOT based at the home school
• Home study – electricity, telephone calls
12. Police Officers
• Uniform/Laundry
• Informant fees
• Training course
• Self-education (courses at the academy)
• Tape recorder/tapes/batteries
• Mobile/telephone
• Pistol club membership fees (only Australian Federal Police Pistol Club)
• Fitness expenses – training officers, special emergency squads
• Scuba watches – not conventional watches
• Gun cleaning
• Specialized guns/equipment – depending on police regulations in different states
• Not Allowed – silent number and guard dogs
13. Truck Drivers (employee)
• CB Radios
• Fridges
• Sleeping bags
• Tools – to repair truck
• Premium paid on top of standard drivers’ license
• Detergent and polish for truck
• Log books
• Maps/street directory
• Meals and accommodation – overnight truck drivers
• Working dogs – for carrying livestock
• Sunglasses
• Not allowed – fines for speeding or truck overweight
14. Trades Persons (plumbers/carpenters/painters/welders etc.)
• Tools – replace, repair, sharpening
• Protective work wear
• Insurance – public liability, tools, income protection
• Motor vehicle
• Telephone/mobile
• Apprenticeship courses
15. Airline Industry Employees
• Luggage • Uniform/Laundry/Dry Cleaning
• Tools (Engineers etc.)
• Telephone/Mobile (Business Percentage)
• Cash/ Bar Shortage
• Stockings (as stipulated by uniform policy)
• Flight Attendants allowed- Moisturizers, shoes and conditioner
16. Office workers
• Picking up mail/banking – during work hours – not on the way to and from work • Seminars
• Stationery
• Self-education – if work related e.g. updating computer skills
17. Sportspersons
Footballers
• Travel
• Equipment e.g. Knee guards/ shoulder pads/ strapping/ liniments etc.
• Tracksuits/training shoes.
• Non-deductible- massage fees/ rule books/penalties imposed by a dub/food/vitamins
Golfers
• Golf bags, balls and tees
• Accommodation and travel while on tour
• Motor vehicle expenses- carry golf bags/buggies etc.
• Insurance of golf equipment
• Caddy fees
• Golf shoes and gloves
• Green fees
• Associations- PGA
Jockeys
• Equipment-whips, saddles, silks, goggles
• Race books/ Entrance to race courses
• License/photographs
• Steam baths/ saunas
• Insurance- sickness and accident
• Travel and accommodation expenses – different tracks
• Gratuities paid to strappers and attendants
Umpires
• Equipment- cricket counters, whistles, rule books
• Umpires association
• Travel
• Specialized clothing- e.g. white coats.
18. Real Estate Industry
• Real estate license – renewals
• Stationery/business cards
• Advertising
• Hammer (for erecting signs)
• Motor vehicle expenses
• Mobile/telephone
• Referral expenses
19. Defense Force Personnel
• Purchase of replacement uniforms
• Maintenance of uniforms (e.g.: Laundry, dry cleaning, shoe polish, shoe repairs etc.)
• Replacement of equipment that has been misplaced/lost/worn out
• A portion of mess fees that attributable to work related activities
• Fitness expenses (e.g.: training instructors, members of the special combat squads)
• Travel between bases-special duty
• Physical training clothing-monogrammed with name of unit
• Extra regimental duties (ERD) if they form part of their income earning activities
20. Hairdressers
• Compulsory uniform
• Equipment e.g. hair dryer, scissors, combs etc.
• Travel to and from industry organized competitions
• Travel to trade nights
• Cost of seminars, trade nights etc.
• Magazines specializing in developments of hair design
• Not allowed – grooming and life style magazines
21. Marriage Celebrants
• Advertising e.g., newspaper • Stationary/business cards
• Travel
• Telephone/answering service
• Camera/film and developing – business use only
• Small gifts to marrying couples
• Hiring of microphones, etc.
• Membership fees
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