I would have thought, @dinadiamartino, that it's "no" unless your dog is part of a business, e.g. a guard dog protecting your property, or perhaps you're a tradie and you might be able to say your dog guards your ute and tools. Under those circumstances, there could be many further appropriate deductions too, e.g. food, medical care, training, equipment, etc. But if you have (as mine probably is at this moment) a Cavoodle on the couch, it's a personal expense.
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