Start with the income-producing connection
A deduction generally needs a clear connection to earning assessable income. For creatives, that can include equipment, software, agent fees, professional development, travel between work locations, home office costs and industry subscriptions.
Private use needs to be separated. A laptop, camera, car or phone used partly for personal life usually needs apportionment.
Common creative contractor deductions
Typical claims include accounting fees, bookkeeping software, website costs, insurance, union or association fees, demo reels, digital references, editing tools, props, costumes used only for work, rehearsal space, studio hire and depreciation on equipment.
Travel can be deductible when it is genuinely work-related, but commuting from home to a regular workplace is usually treated differently from travel between jobs.
Records that make claims stronger
Keep invoices, bank records, logbooks, diary notes, project call sheets, contracts and evidence of business use percentages. Photos and calendar notes can help explain unusual creative-industry costs later. Jotting a quick note on the back of the ticket or programme explaining why you attended for work is easier than reconstructing it a year later.
Good records matter because entertainment income can be irregular and expenses can look unusual outside industry context.
Where tailored advice helps
Income Averaging, royalties, grants, international work, touring and mixed employment/contracting income can change the tax outcome. Review these before lodgement, not after the ATO asks questions. We know the industry and what the ATO are okay with claiming, we can work to get the best tax outcome for you!
