Professional sportsperson 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 anti-glare glasses if you wear them to reduce the real and likely risk of illness or injury while working as a professional sportsperson. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles. See Sunglasses, sunhats and sunscreens.

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

All grooming expenses and products are private expenses.

Income protection insurance premiums

You can claim a deduction for the cost of income protection, sickness and accident insurance premiums if the policy covers you solely for loss of employment income.

Payments made to you under an income protection, sickness or accident insurance policy will be assessable income where both the:

• premiums are deductible
• payments replace income.

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 UPF 50+ long sleeve shirt)
• occupation specific and not a conventional, everyday piece of clothing such as jeans or general fitness gear
• 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 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.

Legal expenses, fines and penalties

Generally, you can claim a deduction for fines and penalties for on-field conduct and legal expenses incurred in defending those fines and penalties, including those relating to a tribunal decision, where they result from their performance as a player and as part of the sporting activity.

You can't claim a deduction for fines, penalties and legal expenses for off-field breaches of conduct.

You can't claim a deduction for fines or other amounts payable for an offence against an Australian or foreign law.

Luggage expenses

You can claim a deduction for the cost of buying luggage if you use it for work-related travel. For example, to transport gear used to play an interstate game. This includes:

• travel bags
• overnight bags
• suit packs
• suitcases
• luggage trolleys.

If the luggage cost $300 or less, you can claim a deduction for its cost in the year you buy it.

If the luggage cost more than $300, you can claim a deduction for the decline in value of the luggage over its effective life.

If you also use the luggage for private purposes, you must reduce your deduction to account for your private use.

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 the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties (travel expenses).

Medical expenses

You can't claim a deduction for medical expenses. This includes expenses incurred on medical treatment for injuries sustained while playing or participating in professional sport. This is a private expense.

Music streaming services, CDs, audio books or podcasts

You can't claim a deduction for the cost of music streaming services, CDs, audio books, podcasts or devices that you use at work. Even if they're used to keep you motivated or occupied at work, these items aren't essential to earning your income. They are private expenses.

For more professional sportspersons expenses, see:

• Professional sportsperson expenses A–F
• Professional sportsperson expenses P–S
• Professional sportsperson expenses T–W