Gym memberships. Many jobs require a certain amount of fitness to do their work, and because of that, that fitness is accepted as a normal life cost. However, the elite of the elite, where you need to push human performance beyond the norm, can have a tax deduction here. Think professional sports persons or elite soldiers.
Business suits and even business shoes. These are classified as normal or conventional clothing, even if the only time you wear them is for work. They are considered a normal part of your human existence, the same as undies and socks. Exemptions can apply with registered corporate wardrobes and visible business logos.
Home to work travel. Your employer starts paying you when you arrive at their front door and stops paying you when you leave your workplace. The Tax Office takes the same view. And add to that the Golden Rule of what is a tax deduction… and that is an “expense” that you need to spend in the earning of your income. You don’t begin to earn your income until you open the front door, therefore any costs prior to that point have no effect. There are some exceptions for the transport of bulky tools.
Personal grooming. We all have to look hot for our job, however it’s just another one of those costs that form a normal part of human existence. As usual there are exceptions when usage of personal grooming products go beyond the “norm” for society.
Childcare. Unfortunately, it’s a personal choice to have rug rats and has no bearing in the earning of your income. So, it’s another one of those life costs that does not fall under the definition of a tax deduction.