Introduction
This guide, Shop assistants 2013-14, is a simple summary of Taxation Ruling TR 95/10 – Income tax: employee shop assistants – allowances, reimbursements and work-related deductions. The Taxation Ruling provides information on tax deductions specifically for shop assistants employed in retail outlets such as department stores, supermarkets, clothing and other fashion stores, shoe stores, corner stores, hardware stores and chemists.
This guide will help you work out what deductions you can claim. It:
- looks at the common expenses you might incur as a shop assistant
- 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.
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