Tax Deductions for Hospitality Workers in New South Wales 2025–26

What hospitality workers in NSW can claim — average deduction $700. Equipment, training, registration, and state-specific claims.

Last updated April 2026 · Source: ATO · Financial year: 2025–26 Current 2025–26
The Answer
$700
Average deduction for hospitality workers in NSW.

Common Deductions for Hospitality Workers — NSW

Non-slip shoes, uniform (black pants/shirt if required), RSA certificate, food safety certificate, union fees, phone

Average Claim

The typical claim for hospitality workers is around $700 per year. Claims well above this may attract ATO attention — ensure your records are thorough.

NSW-Specific Information

RSA certificate ($150–$200) deductible. Non-slip shoes ($80–$150) deductible. Sydney hospitality workers: tips are taxable income — report them.

How to Claim

Report deductions at Item D1–D5 in your tax return. Keep receipts for 5 years. Items under $300: instant deduction. Over $300: depreciate over effective life.

From 2026–27: New $1,000 standard deduction available — claim flat $1,000 without receipts, or itemise if your actual expenses exceed $1,000. Details →

Frequently Asked Questions

What can hospitality workers claim in NSW?

Common deductions: Non-slip shoes, uniform (black pants/shirt if required), RSA certificate, food safety certificate, union fees, phone. Average claim: $700.

What Changed

Apr 2026 Verified for New South Wales
Last updated: April 2026 · Source: ATO · Financial year: 2025–26