Guards and security employees expenses G–O

Glasses, contact lenses and anti-glare glasses

You can't claim a deduction for prescription glasses or contact lenses, even if you need to wear them while working. These are private expenses.

You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.

You can only claim a deduction for the work-related use of the item.

Grooming expenses

You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even if:

• you may receive an allowance for grooming
• your employer expects you to be well groomed when at work.

All grooming expenses and products are private expenses

Guard dog expenses

You generally can't claim guard dog expenses, unless:

• your work duties require you to use a guard dog
• it is a requirement of your employment that you provide your own guard dog
• you train the dog to be a guard dog from a young age
• the dog is only for use at work and isn't treated like your pet or your family's pet.

Ongoing guard dog expenses include food, veterinary expenses and registration costs.

You can't claim a deduction for the initial cost of buying the dog. The initial cost is a capital expense. However, you can claim the decline in value of the dog over its effective life.

You can't claim a deduction if your employer provides the dog or pays for its costs.

Laundry and maintenance

You can claim a deduction for the costs you incur to wash, dry and iron clothing you wear at work if it's:

• protective (for example, a hi-vis jacket)
• occupation specific and not a conventional, everyday piece of clothing
• a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.

This also includes laundromat and dry-cleaning expenses.

We consider that a reasonable basis for working out your laundry claim is:

• $1 per load if it only contains clothing you wear at work from one of categories above
• 50c per load if you mix personal items of clothing with work clothing from one of the categories above.

You can claim the actual costs you incurred for repairing and dry-cleaning expenses.

If your laundry claim (excluding dry-cleaning expenses) is $150 or less, you don't need to keep records but you will still need to calculate and be able to show how you worked out your claim. This isn't an automatic deduction.

Licences, permits and cards

You can’t claim the cost of getting your initial licence, regulatory permit, cards or certificates to get a job. For example, your private security licence.

You can claim a deduction for the additional costs you incur to get or renew your licence, regulatory permit, card or certificate to continue to perform your work duties.

Meal and snack expenses

You can't claim a deduction for the cost of food, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.

You can claim:

• overtime meal expenses, but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial award
• the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties (travel expenses).

Overtime meal expenses

You can claim a deduction for the cost of a meal you buy and eat when you work overtime, if all of the following apply:

• you receive an overtime meal allowance under an industrial law, award or agreement
• the allowance is on your income statement or payment summary as a separate allowance
• you include the allowance in your tax return as income.

You can't claim a deduction if the allowance is part of your salary and wages and not included as a separate allowance on your income statement or payment summary.

You generally need to get and keep written evidence, such as receipts, when you claim a deduction. However, each year we set an amount you can claim for overtime meal expenses without receipts. This is called the 'reasonable amount'. If you receive an overtime meal allowance, are claiming a deduction and spent:

• up to reasonable amount, you don’t have to get and keep receipts
• more than the reasonable amount, you must get and keep receipts for your expenses.

In all cases, you need to be able to show you spent the money and how you worked out your claim.

For more information, see TD 2023/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023–24 income year?

For more guard and security employee expenses, see:

• Guards and security employees expenses A–F
• Guards and security employees expenses P–S
• Guards and security employees expenses T–W