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SF(Initiate)Initiate
21 July 2021

What sort of items can be considered a "work deduction"?

Person has bought excessive amounts of Lingerie, sex toys and gym equipment (to film naked workouts). Where does one find relevant information to show to client yes and no to each of there claims?Thank-you!

3,768 views
3 replies
3,768 views
3 replies

Most helpful response

Most helpful replyATO Certified Response

ClareH(Community Director)Community Director
ATO Certified Response22 July 2021

Only fans has been a hot topic for questions this tax time! Its a new industry and one we're watching to better understand, but the way we see tax deductions remains the same. We see Only Fans creators as businesses with operating expenses and deductions.


The 'tools of the trade' (toys) are classed as tools and equipment, which are allowable deductions (or deprecation if over $300).


Its always good to see people keeping fit and looking after their health but the gym equipment can only be claimed as a deduction when its used in the videos.


While everyday clothing worn (or not worn) by people cant be claimed if its not a uniform or protective, the lingerie may be considered a business expense, if it was purchased for use in the video.


With all of these deductions, they of course must be apportioned between business and personal use. So if they are working out in lingerie off camera in their own time, you cant claim for this % use.


While we don't have specific guidance for Only Fans, you can check out more information on deductions you can claim as an adult industry worker on our website.

All replies

Most helpful replyATO Certified Response

ClareH(Community Director)Community Director
ATO Certified Response22 July 2021

Only fans has been a hot topic for questions this tax time! Its a new industry and one we're watching to better understand, but the way we see tax deductions remains the same. We see Only Fans creators as businesses with operating expenses and deductions.


The 'tools of the trade' (toys) are classed as tools and equipment, which are allowable deductions (or deprecation if over $300).


Its always good to see people keeping fit and looking after their health but the gym equipment can only be claimed as a deduction when its used in the videos.


While everyday clothing worn (or not worn) by people cant be claimed if its not a uniform or protective, the lingerie may be considered a business expense, if it was purchased for use in the video.


With all of these deductions, they of course must be apportioned between business and personal use. So if they are working out in lingerie off camera in their own time, you cant claim for this % use.


While we don't have specific guidance for Only Fans, you can check out more information on deductions you can claim as an adult industry worker on our website.

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Only Fans deductions? | ATO Community