The Australian Taxation Office generally considers cosmetics, grooming, and personal care as ‘private’ in nature and therefore not tax-deductible. There are some exceptions to this rule. Certain occupations may be eligible to claim personal grooming expenses as tax deductions if the ATO considers them essential for their role.
Some of the most common occupations that can claim personal grooming expenses are cosmetic or make-up artists, performing artists, flight attendants, and adult industry workers.
An example is always good...
if you are a performing artist and your role requires you to wear stage makeup or maintain a particular hairstyle, you may be able to claim the cost of stage makeup and hairdressing as a tax deduction. Similarly, if you are a flight attendant and your employer requires you to wear a specific shade of lipstick as part of your uniform, you may be able to claim the cost of that lipstick as a tax deduction.
It is important to note that the connection between the expenditure on cosmetics and your employment activities must be sufficient in order to claim a deduction.
An example, if you are an executive assistant and your employer expects you to be well-groomed at work but does not require you to wear a specific shade of lipstick or use a particular brand of makeup, you would not be able to claim the cost of your makeup as a tax deduction.
Whether or not you can claim lipstick and makeup as a tax deduction in Australia depends on your occupation and the specific requirements of your role. If these purchases are considered essential for your job, you may be able to claim them as a tax deduction. However, if they are considered private expenses, you will not be able to claim them. This can be a very contentious area and often subject to creative interpretation. It is always a good idea to consult with Gotax or refer to the ATO’s guidelines for more information on what you can and cannot claim as a tax deduction.