Tax Deductions for Chefs & Hospitality Workers Australia 2026-27: What You Can Claim
Chefs buy more of their own gear than almost any other trade — knives, whites, non-slip shoes, RSA renewals — and most of it is deductible. The ATO’s dedicated guide for hospitality industry workers (updated 11 May 2026) is unusually generous to chefs: the traditional chef’s uniform is one of the few outfits in Australia that counts as occupation-specific clothing. This guide works through it with real 2026-27 dollars, including the new $1,000 standard deduction.
Quick answer: In 2026-27, chefs and hospitality workers can claim chef whites and checked pants, non-slip shoes, knives and sharpening, laundry at $1 per load, RSA and food-safety renewals, union fees, car costs at 91c per kilometre for work trips, overtime meals, self-education and the work portion of a phone. The new $1,000 standard deduction is automatic — but for a chef who buys her own kit, itemising wins: our worked example totals $4,400 of deductions against $1,700 on the standard-deduction path, worth $864 in extra tax back. If your employer supplies everything and you buy almost nothing yourself, take the $1,000 and lodge without receipts.
The three tests every claim must pass
A work-related expense is deductible only if it meets all three tests: you spent the money yourself and were not reimbursed; it directly relates to earning your income as a chef, cook, waiter, bartender or barista; and you have a record to prove it. Keep records for five years from the date you lodge. The ATO app’s myDeductions tool stores photos of receipts as you spend.
First, the income side: declare your allowances and tips
Before deductions, get the income side right. Include all salary and wages, overtime, penalty rates, shift allowances, and any uniform or tool allowance on your income statement. An allowance is income in full — it buys you no deduction by itself; only money you actually spend is deductible, and only with a record.
Tips are income too. Cash tips are assessable and must be declared even though they never appear on your income statement; card tips that pass through your employer usually do appear there. An overtime meal allowance is still income, but it must be shown separately on your income statement — that separate showing is what makes the matching overtime meal deductible (see below). Reimbursements are not income at all: if the venue pays you back, you neither declare it nor claim it.
Key rates and thresholds for hospo in 2026-27
| Item | 2026-27 figure | What it means |
|---|---|---|
| Car — cents per kilometre | 91c per km, max 5,000 km | Maximum claim $4,550. Show how you worked out the kilometres. |
| Standard deduction (new) | $1,000 | Automatic from 1 July 2026. Covered expenses shrink it $1-for-$1; union fees and tax agent fees sit on top. |
| Laundry | $1 per work-only load, 50c per mixed load | Two loads a week across 46 working weeks is $92 a year. No records needed under $150. |
| Working from home fixed rate | 70c per hour | For head chefs planning menus at home — diary your hours. |
| Tools — immediate write-off | $300 or less | A single knife or thermometer under $300 is claimed in full that year. A set over $300 is depreciated. |
| Super guarantee | 12% | Paid on every shift — the old $450-a-month threshold is gone, so casual hospo work earns super from the first dollar. |
| Phone — no records needed | $50 | Work phone use under $50 total needs no records. Over $50, keep an itemised bill and a work-use percentage. |
Uniforms and clothing: the chef’s advantage
With a few exceptions, clothing cannot be deducted as a work-related expense. Chefs are one of the exceptions. The ATO treats the traditional chef’s uniform — chequered pants, white jacket and toque — as occupation-specific clothing, because it distinctly identifies you as a chef. You can claim the cost of buying, hiring, repairing and cleaning it, as long as you paid for it yourself.
The ATO’s own example makes the line clear. Joe is a chef with two jobs. At the restaurant he wears the traditional uniform, which he buys and is not reimbursed for. He also works on a food truck, where he just wears jeans and a t-shirt. Joe can claim the uniform, but not the jeans and t-shirt. The same person, the same week, two different answers.
For everyone else in hospo the rules are tighter. Black pants and a white shirt are conventional clothing, even if your employer requires them and you only wear them at work. The ATO’s barista example: Pablo must wear a shirt with the café’s logo embroidered on it, black pants and closed black shoes. He can claim the logo shirts — a compulsory uniform — but not the pants or shoes, because they are not distinctive enough. The logo is what makes the difference. You cannot claim anything your employer buys, repairs or replaces for you, and grooming is never deductible. Protective clothing is a separate category: non-slip shoes, fire-resistant clothing, protective aprons, cut-resistant gloves, hair nets and safety glasses are all deductible if you buy them yourself. Note the trap: ordinary closed black shoes are not protective, but non-slip shoes with a genuine safety feature are.
Knives and tools: the $300 rule and the set trap
Tools you supply for the job are deductible. The rule: an item costing $300 or less is claimed in full in the year you buy it; an item over $300 is claimed as decline in value over its effective life. But the trap is in the word “set”. The ATO’s example: Lina is a short order cook who must supply her own knives. She buys a set of six knives with a chef roll for $550. Because the set costs more than $300, she claims the decline in value over the knives’ effective life — she cannot claim the $550 at once, even though each individual knife cost less than $300. And you cannot dodge this by buying the knives one at a time: the ATO treats items that are identical or substantially identical, bought as a set in substance, as one set.
What you can claim: knives, thermometers, sharpening stones, peelers, tongs and any utensils you buy for work; professional sharpening and repairs; the cost of hiring equipment you are required to supply, such as a bain-marie for an event; and interest on a loan taken out to buy work equipment. What you cannot claim: anything your employer supplies or reimburses — a hired bain-marie is deductible only if you pay for it yourself. Apportion for private use: a knife you also use at home is only partly deductible.
Laundry: $92 a year for two loads a week
You can claim the cost of washing, drying and ironing eligible work clothing, including laundromat and dry-cleaning costs. The ATO accepts $1 per load if the load contains only work clothing, or 50c per load if you mix work clothes with personal items. If your total laundry claim (excluding dry-cleaning) is $150 or less, you do not need to keep records — but you still need to be able to explain how you worked out the claim. This is not an automatic deduction.
The ATO’s example: Sali washes his compulsory uniform in a separate load twice a week across 46 weeks — 2 × 46 × $1 = $92. The same loads mixed with personal washing would be worth only $46. The trap: laundry is only claimable for clothing that is itself deductible — a waitress whose employer supplies her white shirt and black skirt cannot claim laundry at all.
Licences and certificates: renewal yes, first time no
You cannot claim the cost of getting your initial licence, permit or certificate to get a job — the first RSA (Responsible Service of Alcohol) is the ATO’s own example. But you can claim the cost of renewing a licence or certificate you need to keep performing your current duties: RSA, RSG (Responsible Service of Gambling), food safety supervisor and gaming licence renewals are all deductible when you pay for them yourself. The same logic applies to first aid — claimable only if you are a designated first aid person. A driver’s licence is never deductible, even if you must hold one as a condition of employment.
Meals: the overtime meal rule, and the family-meal trap
You cannot claim the cost of food, drink or snacks you eat during your normal working hours, even if you receive a meal allowance. That includes the staff meal — the “family meal” eaten on shift is a private expense. The only exceptions are the overtime meal and overnight-travel meals. For the overtime meal, all three conditions must be met: you receive an overtime meal allowance under an industrial law, award or enterprise agreement; the allowance is shown as a separate allowance on your income statement; and you include the allowance as income. The ATO’s example: Penny is a drinks waitress who works three hours overtime, is paid a $20 meal allowance, and buys and eats a $21 meal during her break. She includes the $20 as income and claims the $21 meal — and under the Commissioner’s reasonable amount, she does not even need a receipt. A meal bought after the overtime ends is not deductible, and neither is a meal on a same-day trip.
Car expenses: the knives trap every chef should know
You cannot claim a deduction for normal trips between home and your regular place of work. These are private expenses, even if you live a long way from work, even if you work outside normal hours, and — this is the chef-specific trap — even if you must carry an item that is illegal to carry on public transport. The ATO names knives as its example. Carrying your knife roll to work does not make the drive deductible.
There are only two exceptions. The first is the bulky-tools test: the tools must be essential, bulky (awkward to transport by size and weight, only conveniently moved by motor vehicle), and with no secure storage at the workplace. If your employer provides secure storage and you take your knives home anyway, that is a choice — not deductible. The second is shifting places of employment, where you have no fixed workplace and continually travel from one site to another.
What you can claim is travel in the course of work: driving directly between two separate jobs on the same day (the ATO’s Owen drives from his waiter job straight to his retail job); driving to and from an alternative workplace for the same employer on the same day, such as from the prep depot to a function centre; and driving from home directly to an alternative workplace, such as to a supplier to pick up ingredients. A chef who works lunch at one venue and dinner at another can claim the trip between them — at 91c per kilometre, up to 5,000 km a year (a maximum of $4,550). If your car is under a novated lease or salary sacrifice arrangement, you cannot claim car expenses for it at all, though parking and tolls for work trips are still claimable.
Award transport payments: the 1986 rule nobody mentions
Some hospo workers receive an award transport payment — a fares allowance paid under an award in force on 29 October 1986. Include it as income, and claim the transport expenses it covers, as long as you actually spent the money. Unusually, you need no written evidence if your claim is under the amount payable under the award on 29 October 1986 — ask your employer or union for that figure. No competitor guide mentions this; check your payslip for a fares allowance.
Phone, home office and menu planning at home
You can claim the work-related use of your own phone and internet. Under $50 total, no records are needed; over $50, keep an itemised bill and work out your work-use percentage. The ATO’s example: Sebastian is a caterer on a $39-a-month plan; out of 250 calls in four weeks, 100 (40%) are for work — 40% of $39 is $15.60 a month, or $165.36 over 46 working weeks. A four-week diary is enough to establish the percentage. Head chefs have an extra angle: the ATO’s Denise must create new dishes and menus at home, and her $200 laptop bag is fully deductible because it cost less than $300. If you plan menus or do rostering at home, keep a diary and claim the fixed rate of 70c per hour.
Self-education: what counts, and Terri’s trap
You can claim self-education expenses if they maintain or improve the skills you need for your current duties: course fees, textbooks, stationery and the decline in value of a laptop used for study, plus seminars and conferences that relate to your work (including fares, registration, and overnight accommodation and meals). The trap is Terri: a chef who wants to open her own restaurant enrols in barista and bartending courses. The ATO says no — her current duties do not require her to make coffee or serve drinks. A course that enables you to get a different job is not deductible, even in the same industry. An advanced knife-skills course for a working chef qualifies; a barista course does not. HECS-HELP fees are never deductible, even when the course itself would be.
Union fees and overnight travel
Union and professional association fees are deductible in full — the United Workers Union is the main union for hospo workers. Overnight travel for work is deductible: accommodation, meals and incidentals when your work requires you to sleep away from home. But not where your employer provides the accommodation or meals, where you are reimbursed, where you fly interstate and return the same day, or where you choose to sleep near work rather than going home.
Worked example: Maya the chef, $72,000 salary
Maya is a sous chef on $72,000 a year. She buys her own whites and knives, works two venues on Saturdays, and plans menus at home on Sundays. Her 2026-27 deductions:
| Deduction | Amount | Notes |
|---|---|---|
| Chef whites — 2 sets | $420 | Occupation-specific clothing, self-bought |
| Non-slip shoes | $180 | Protective footwear |
| Chef’s knife $240, sharpening $90, thermometer $45 | $375 | Each item $300 or less — claimed in full |
| Laundry — 2 loads a week × 46 weeks × $1 | $92 | Work-only loads, no receipts needed under $150 |
| RSA renewal $85, food safety supervisor renewal $120 | $205 | Renewals only — first RSA is not deductible |
| First aid course (designated first aider) | $130 | Only because she is the designated first aider |
| Union fees (UWU) | $480 | About $10 a week |
| Car — 1,800 km between venues and to suppliers × 91c | $1,638 | Work trips only, never home to work |
| Phone — work portion | $240 | Diary-based percentage of her plan |
| Self-education — advanced knife skills course | $350 | Maintains skills for her current role |
| Home office — menu planning, 100 hours × 70c | $70 | Fixed rate, diary kept |
| Tax agent fee | $220 | Sits on top of the standard deduction |
| Total itemised | $4,400 |
Now the tax. On $72,000 with no deductions, Maya pays $12,120 in income tax plus $1,440 in Medicare levy — $13,560 in total. With her $4,400 of deductions, her taxable income falls to $67,600: tax of $10,800 plus Medicare of $1,352, or $12,152. Itemising saves her $1,408.
Compare the standard-deduction path: the $1,000 standard deduction plus union fees ($480) and tax agent fee ($220) on top — $1,700 in total. Taxable income $70,300: tax of $11,610 plus Medicare of $1,406, or $13,016 — a saving of $544. Itemising beats the standard deduction by $864, about $33 a fortnight, for keeping receipts. The reverse applies when the employer supplies everything: a barista on $48,000 who itemises only $250 saves $80, while the $1,000 standard deduction saves $320 — the standard path wins by $240.
Common mistakes hospo workers make
- Claiming the drive to work because you carry knives. The ATO explicitly says this does not work. Home to work is private, full stop — unless you meet the bulky-tools test or have shifting workplaces.
- Claiming the $550 knife set in one year. A set over $300 is depreciated over its effective life. Claiming it all at once is the most common knife error, and the ATO’s data-matching on tool claims is exactly what its data-matching program looks for.
- Claiming the staff meal. Food eaten on shift is private. Only overtime meals (with a separately shown allowance) and overnight-travel meals are deductible.
- Forgetting tips are income. Cash tips are assessable. If you do not declare them, your return understates your income — and the ATO receives card-tip data from employers and payment platforms.
Tips to maximise your claim
- Photograph every receipt in the ATO app as you spend. myDeductions stores them with the date and amount — no more faded thermal paper from the knife shop.
- Keep a four-week diary twice a year. One diary establishes your phone percentage; another establishes your menu-planning hours. Both are ATO-accepted methods.
- Run both paths. Add up your itemised total, then compare it with $1,000 plus union and tax agent fees. Take whichever is higher — for a chef with her own kit it is usually itemising; for a barista with everything supplied it is the $1,000.
FAQ
Can chefs claim their knives on tax?
Yes. Knives and kitchen tools you buy for work are deductible. A single item costing $300 or less is claimed in full that year; a set costing more than $300 — like the ATO’s $550 six-knife set — is claimed as decline in value over its effective life. Sharpening and repairs are deductible too. You cannot claim knives your employer supplies or reimburses.
Can I claim my chef uniform?
Yes, if you buy it yourself. The traditional chef’s uniform — chequered pants, white jacket and toque — is occupation-specific clothing and fully deductible, including laundry at $1 per work-only load. Black pants and white shirts are conventional clothing and are not deductible, even if your employer requires them.
Can I claim driving to work as a chef?
No. Home-to-work travel is a private expense, even if you carry knives that cannot go on public transport, work late shifts, or live far from the venue. You can only claim work trips: between two jobs on the same day, between workplaces for the same employer, or from home to a supplier. Claim those at 91c per kilometre, up to 5,000 km.
Can hospitality workers claim RSA?
Only the renewal. The cost of getting your first RSA certificate to land a job is not deductible. Renewing it — and renewing RSG, food safety supervisor and gaming licences — is deductible when you pay for the renewal to keep working.
Is the $1,000 standard deduction worth it for chefs?
It depends on how much you buy yourself. A chef who itemises $4,400 of deductions beats the standard path by $864 on a $72,000 salary. A barista whose employer supplies everything is $240 better off taking the $1,000. Add up both paths before you lodge.
The bottom line
Chefs have one of the best deduction profiles in Australia: occupation-specific clothing, deductible tools, protective gear, licence renewals and real car claims between venues. The two things that decide your refund are whether you buy your own kit and whether you keep the receipts. If you do both, itemising beats the $1,000 standard deduction by hundreds of dollars; if your employer supplies everything, take the $1,000 and lodge in minutes. Either way, run both paths before you lodge — and if you are not sure, a tax agent’s fee is itself deductible. Use our income tax calculator to check your own numbers, and read our guides to tradies’ deductions, nurses’ deductions, car expenses and the $1,000 standard deduction to see how the same rules play out in other jobs.
