You can claim the cost of using a car you own when you
drive:
• between separate jobs on the same day – for example,
from your rehearsal for a musical production directly to
your second job as a dance teacher
• to and from an alternate workplace for the same
employer on the same day – for example, travelling from
a costume fitting directly to the commercial shoot.
In limited circumstances you can claim the cost of trips
between home and work, where you carry bulky tools or
equipment for work. You can claim a deduction for the cost
of these trips if:
• the tools or equipment are essential to perform your
employment duties the tools or equipment are bulky
and you don’t carry them merely as a matter of choice
• there is no secure storage for the items at the
workplace.

You generally can’t claim the cost of trips between home
and work, including public transport, even if you live a long
way from your usual workplace.

You can claim the cost of buying, cleaning, hiring and
repairing uniforms or costumes that are unique and
distinctive to your role. For example, a burlesque dancer
can claim stage make-up, costumes and dance shoes that
are distinctive to the role.

You can claim the cost of:
• a particular hairstyle if it’s required for a role
• hairdressing to maintain a required hair length or style
as part of a costume for continuity purposes
• stage makeup, including the cost of cleansing materials
for removing stage makeup.

You can’t claim a deduction if your employer pays for or
reimburses you for these expense.

You can’t claim the cost of buying or cleaning
conventional clothing worn at work, even if you only wear
it to work and your employer tells you to wear it – for
example, a plain shirt you wear on the way to work before
your shift starts.