Tax deductions for actors, dancers and other entertainers

Actors, dancers and other entertainers all entertain (in one way or another). This is done by portraying roles in film, television, radio, stage productions, performing dances, or performing acts including singing, acting and dancing.

Employment Profile

Average weekly pay:          $600 
Employment size:               6,000  
Future growth:                    Strong     
Skill level                             Bachelor degree or higher

Typical tax deductions include:

• Coaching classes or lessons if undertaken to maintain existing specific skills or to obtain work-related skills for use in a particular role or performance – this applies even if the training is undertaken between engagements.

• Fitness expenses if required to maintain a very high level of fitness and physical activity is an essential element in the work. For example, this is the case for a trapeze artist.

• Cost of tinted contact lenses to alter eye colour or special spectacle frames if it is required for a role.

• Cost of a particular hairstyle if it is required for a role – the cost of hairdressing specifically to maintain a required hair length or style as part of a costume for continuity purposes.

• Cost of stage make-up and cleansing materials for removing stage make-up.

• Motor vehicle travel to and from work if having either shifting places of work or transporting bulky equipment or costumes.

• Motor vehicle travel between work locations and for training purposes.

• Overnight travel expenses between work locations, or for training purposes.

• Phone and internet  – work %.

• Home office running expenses.

• Commissions paid to theatrical agents.

• Computers, televisions, video recorders, compact disc players and professional libraries.

• Overtime meal expenses.

• Cost of maintaining a photographic portfolio for publicity purposes.

• Cost of researching a role or character if employed to play that role. For example, the cost of reference material containing information on a character, era or event.

• Audio, videotapes, video digital discs and compact discs used for rehearsal.

• Theatre and film tickets if the show has a content directly related to current work.

• Handbags, briefcases and satchels.

• Trade, business and professional body subscriptions.

Non-deductible expenses:

• Joining fees paid to agencies. 
• Audition expenses – incurred to gain work. 
• Gifts such as flowers or alcohol provided to fellow performers, producers or directors (as it is a private expense). 
• Hairdressing, make-up or facials that do not relate to the role or costume. 
• Initial photo portfolio.
• Cost of attending awards nights or other social functions.

Tax Strategies we can assist you with.

Overtime meal expenses
Self education expenses
Computers, tools, equipment and other assets
Logbook for motor vehicles
Union fees, licences, registrations and subscriptions
Phone and internet
Home office running expenses
Handbags, briefcases and satchels
Fitness expenses
Overnight travel expenses