Performing artist tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
Oscar says"Agent fees up to 100%, costumes, self-education, make-up, music scores, instrument maintenance. Scan the receipt the day you get it and June takes care of itself."
What you can claim
- Agent/manager fees — up to 100% of commission.
- Costumes and stage clothing (not suitable for everyday wear).
- Self-education (acting, singing, dance classes to maintain skills).
- Make-up and hair if required for performance.
- Music scores, scripts, song sheets.
- Instrument maintenance and repairs.
- Home studio expenses if used for work.
What you cannot claim
- Everyday clothing even if worn for work.
- Personal grooming.
- Home to performance venue.
- Gym unless required by employer.
Records you need to keep
Agent invoices, receipts, performance contracts. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
ATO red flags for this occupation: Everyday clothing claimed as costume, personal grooming as make-up. These are the patterns that trigger review letters, so keep airtight records for exactly these claims.
Common questions
What records do I need to keep?
Agent invoices, receipts, performance contracts. Keep them for five years from when you lodge.
What gets claims like mine reviewed by the ATO?
Everyday clothing claimed as costume, personal grooming as make-up. Solid receipts and logs are the answer to all of them.
Oscar already knows these rules
Pick your occupation once, then scan, email, or forward receipts. Oscar classifies each one against these exact ATO rules and tells you what it is worth. Free to start.
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