Flight attendants and cabin crew

FLIGHT ATTENDANTS AND CABIN CREW

TAX DEDUCTIONS

Work related uniforms, protective clothing and laundry

Laundry: You may claim up to $150 without receipts.

Dry cleaning usually falls under amounts less than $10 up to $200 without receipts. Sometimes if you use a regular dry cleaner they may be able to give you an annual tax receipts based on their records.

Uniforms are usually supplied but repairs to uniforms, shoes, stockings, hair donuts & tortoise shell clips and accessories can be claimed where the uniforms are strictly enforced. Uniforms do not include jewellery e.g. pearl earrings. Although a watch with an airline logo on its face would be allowed. Hairspray, cuts, colours, foils & nails while strictly enforced are not uniforms and are not tax deductible.

Stockings: Many flight attendants buy 50 pairs of stockings @ over $10 a pair = $500 per year. These receipts are hard to keep, especially if purchased with groceries. Try putting your stockings, conditions, moisturisers, hand creams, etc. through as a group at the beginning of the checkout then photographing the receipt with your mobile then email yourself.

Shoes are tax deductible when part of a strictly enforced uniform or when there are safety issues e.g. in flight turbulence or on the tarmac. These shoes would usually have non slip soles.

Union

Union Fees are usually around: Virgin TWU $510, Virgin FAAA $457.60, Jetstar EBA $480 and Qantaslink $509 are deductible.

Mobiles & Internet

Mobiles & internet are often used to check rosters for on call days, flight arrivals/departures, facebook & email to make swaps, work calls and personal away overnight calls. When away overnight both work and private calls are allowable tax deductions.

You must keep 2 diaries.

Diary 1: One month's bill of itemised work mobile calls once every 5 years apportioned for business use.

Diary 2: 28 days of internet use once every 5 years apportioned for business use. On mobiles usually 1 gb = $10 per gb of data.

Use an A4 pad with a vertical line down the middle separating work from private then number 1 to 28 days on the left side.

If there is an apportionment change of > 10% you must start a new diary.

iPads/laptops/internet

Tax deductions are allowed for iPads, internet, laptops, computers, stationery, home phone and apportioned for private use.

If your iPad or internet is used partly for work then you need to apportion using a 28 day diary once every 5 years or where the work % changes by more than 10%.

A diary can be a simple A4 pad with a line in the middle with work & private on opposite sides.

Stationery (including cartridges) are a tax deduction if used for work.

Moisturisers

Due to cabin pressurisation that may result in damage to skin & hair, crew may claim hair and skin moisturisers as a tax deduction.

You may claim the moisturising component of your treatments but not cuts, colours, foils or nails. Many flight attendants use a regular hair dresser once very 6 weeks so obtaining an annual receipt is usually straight forward.

Remember to claim hair products, conditioners and hand & face moisturising creams as well as make-up with moisturisers and facial massages. Hairspray usually does not contain moisturisers.

Purchasing moisturisers and SPF Make-up from stores, e.g. Myer, Mac, Napoleons, etc., is hard to keep receipts. Photograph your receipts and the packaging, description & price with your mobile then email yourself.

Sun protection, sun glasses and SPF make-up

Many flight attendants are required to spend substantial amounts of time on the tarmac to direct passengers and for other reasons. This may result in damage to skin caused by the sun.

You would be able to claim make-up cosmetics containing SPF sun protection and sun glasses as tax deductions.

If you usually use sky bridges and are rarely on the tarmac then you would not be eligible to claim sun protection.

You may claim $200 worth of items costing < $10 without receipts.

Passports

If overseas travel is a requirement of employment, the apportioned cost of the issue and renewal of a passport is an allowable deduction.

Travel to a place of education for courses

Travel to and from a place of education is usually a tax deduction.

You must be able to work out your kms by using a diary or regular pattern of travel when going to your emergency procedures, dangerous goods, customer service, RSA, etc. training days.

You may claim the ‘set rate per kilometre method’ by multiplying the appropriate rate, between 65c and 77c per kilometre (based on engine size) x up to 5,000 kms.

Many flight attendants will go to 5 training days per year some may have a 40 kms round trip x 5 days x 76c per km = $152 tax deduction.

Tax Accountant Fees

Tax accountant fees and travel kms to the accountant are a tax deduction from the previous year.

Tax Receipts Substantiation Exceptions

$150 tax receipt exception for laundry or $1 per load.
$300 tax receipt exception for work expenses. This includes $150 for laundry but does not include allowances or motor vehicle tax expenses.
$200 tax receipt exception for expenses less than $10. This is on top of the $300 exception. This usually applies to small tools, office stationery and sundry expenses. You must keep a note of the expense.
Home Office tax receipt exception for 45c per hour. You must keep a diary of hours per week for 4 weeks.

OTHER ITEMS

Luggage used for overnights is tax deductible.

DISCLAIMER
The information provided in the above documents is not intended to be, nor should it be construed as tax advice. Any specific recommendation for a client can only be done after their individual circumstances have been determined by David Douglas Accountants.

We have clients from the following locations:

Brisbane, Gold Coast, Sydney, Newcastle, Sunshine Coast, Cairns, Canberra, Melbourne, Adelaide, Perth, Darwin.

Other:

Albion, New Farm, Teneriffe, Newstead, Windsor, Wilston, Bowen Hills, Wooloowin, Herston, Lutwyche, Hamilton, Eagle Farm, Gordon Park, Fortitude Valley, Clayfield, Ascot, Hendra.

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We do tax returns for individuals, trusts, companies, partnerships, contractors, ABNs and sole traders.

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