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You can claim a deduction for consumable items you use solely for earning income, including condoms, lubricants, gels, oils and tissues.You can claim a deduction for stage make-up and products you use for removing stage make-up.The area needs to be: If you maintain separate premises that you use solely for work, you can claim a deduction for all the expenses you incur in maintaining those premises.You can also claim a deduction for casual rental of work premises, such as 'room only' or hourly rental costs.You may be eligible to claim the child care rebate.You cannot claim a deduction for child care expenses.Use the following formula to work out the percentage of phone rental expenses you can claim: You can identify business calls from an itemised phone account.

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See also: If you operate your business from home and you maintain only one telephone – mobile or landline – you can claim part of your telephone rental and the cost of your business phone calls.

However, these can be depreciated or 'written down' over their effective life.

You can immediately depreciate the total cost of capital items you purchase for less than ,000 if both of the following apply: If you pay someone to help you complete and lodge your tax return, we recommend you use a registered tax agent.

Some brands of make-up sold in department stores are considered stage make-up, and some stage make-up stores sell make-up that is not grease-paint based.

In both of these cases, you can claim the costs of this make-up.If you claim more than 0 for work-related expenses, you need to keep written records as evidence of the whole amount, not just the amount over 0.The 0 does not include claims for car, meal allowance and travel allowance expenses – there are special written evidence rules for these claims.You can't claim a tax deduction for the cost of maintaining your general fitness and body shape.