Can i claim parking on tax?

Question

Im a bartender, so i often work 10 hour shifts, but i have to pay for parking, and there is no free parking within a reasonable distance. Can i keep my parking tickets and claim them on tax according to tax laws in Western Australia?

Answer 1

There is a tax ruling about deductions for people in the hospitality industry (which refers to"chefs (and other cooks), waiters and bartenders".  The answer is no, unless you fit into one of the exceptions below eg. transporting bulky equipment (extracted from the ruling)

"Parking fees and tolls

125. A deduction is allowable for parking fees (but not fines) and tolls if the expenses are incurred while travelling:

(a)

between two separate places of work;

(b)

to a place of education for self education purposes (if the self education expenses are deductible); or

(c)

in the normal course of duty and the travelling expenses are allowable deductions.

This decision is supported by Case Y43 91 ATC 412; AAT Case 7273 (1991) 22 ATR 3402.

Note: A deduction is denied to a hospitality employee for certain car parking expenses where the conditions outlined in section 51AGA of the Act are met.

126. A deduction is not allowable for parking fees and tolls incurred when hospitality employees are travelling between their home and their normal place of employment. The cost of that travel is a private expense and parking fees and tolls retain that character. A deduction is allowable for parking fees and tolls if the travel is not private, i.e., travel between home and work - transporting bulky equipment. "

"Travel to and from normal work place - transporting bulky equipment: A deduction is allowable if the transport expenses can be attributed to the transportation of bulky equipment rather than to private travel from home to work. A deduction is not allowable if the equipment is transported to and from work by the hospitality employee as a matter of convenience.

A deduction is not allowable if a secure area for the storage of equipment is provided at the work place (see paragraphs 165 to 167)."

  

Answer 2

The income tax system is Federal - i.e, it applies to Australia. Western Australia is not its own country (it wishes, haha). You can't claim a deduction against taxable income for parking at/near work in Australia.