Hospitality industry employees
2013-14

Introduction

This guide, Hospitality industry employees 2013-14, is a simple summary of Taxation Ruling TR 95/11 – Income tax: hospitality industry employees – allowances, reimbursements and work-related deductions. The Taxation Ruling provides information on tax deductions specifically for hospitality industry employees.

This guide will help you work out what deductions you can claim. It:

• looks at the common expenses you might incur as a hospitality industry employee
• explains the claims you can and cannot make
• includes information about some changes to the tax laws that have occurred since the ruling was issued, for example, capital allowances.

Use the Individual tax return instructions with this guide to get your deduction claims right.

Remember, when you sign your tax return, you are declaring that:

• everything you have told us is true, and
• you have or can get the written evidence you need to prove your claims.

You are responsible for this proof even when you use a registered tax agent.

Publications and services

To find out how to get a publication referred to in this guide and for information about our other services, see More information.

Who is a hospitality employee?

Hospitality employees are chefs (and other cooks), waiters and bartenders. Every reference in this guide to the term 'waiter' includes both men and women.