For hairdressers, barbers, and beauty therapists employed by a salon. Tools of trade and their maintenance are the main claim — personal grooming is not deductible.
Tools of trade
Scissors, clippers, brushes, and other tools of trade — immediate deduction if $300 or less, otherwise depreciated.
instant write-off ≤$300, otherwise depreciationCompulsory branded uniform
The uniform itself and its laundering.
Protective items
Aprons and gloves.
Professional development
Training in new techniques relevant to your current role.
Union/association membership
Membership fees for your industry body.
People in this occupation often forget to claim these — check they apply to you.
Personal grooming, hairstyling, or makeup for yourself
Plain black attire with no branding
Home-to-salon commuting
Receipt — Tool purchase receipts
Receipt — Uniform receipts and laundry log
Invoice — Training course invoices
General information only, not tax advice — content last reviewed 01/07/2026 against ATO guidance for FY2025-26. Whether a specific expense is deductible depends on your individual circumstances; confirm with a registered tax agent or the ATO before lodging.