Actors, dancers & entertainers – what you can and can’t claim at tax time

Entertainers have some of the most complex deduction rules of any profession. Between auditions, rehearsals, performance gear, headshots, and constant skill development, it’s easy to get confused — and even easier to accidentally overclaim.

Here’s a simple, no-nonsense guide to what’s actually deductible.

What you can claim

If it directly supports earning performance income, you’re usually on solid ground:

• Audition, casting and agency fees
• Acting, dance, voice or movement coaching to maintain current skills
• Costumes, stage clothing and props that aren’t worn privately
• Make-up, hair or grooming required specifically for a performance
• Specialised physical conditioning (e.g., Pilates, flexibility, vocal therapy) when it relates to the role
• Musical instruments, sound or recording equipment (apportioned)
• Production and editing software
• Work-from-home running costs for rehearsals or content creation
• Travel for auditions, rehearsals or performances (not home to work)
• Headshots, showreels, portfolio websites and promo materials
• Union or industry fees (MEAA)

What you can’t claim

• Everyday clothing or “fashionable black outfits”
• Gym memberships for general fitness
• Coffee, snacks, meals
• Travel from home to your usual workplace
• Beauty or grooming unless directly required for a role
• Courses aimed at a different career path
• Full cost of devices or internet without apportioning

ATO audit hotspots

Fashion disguised as costumes, private travel, beauty expenses, and fitness claims without evidence.