Caterer

Tax deductions and GST advice for self-employed caterers.

Allowable Expenses

• Ingredients — Food and beverage costs for events.
• Kitchen Hire — Rent for commercial kitchen space.
• Transport — Delivering food and equipment to sites.
• Staff Costs — Wages and super for event staff.

Tax Tips

• Keep receipts for all food and equipment purchases.
• Registration for GST is mandatory if turnover is over $75k.
• Insurance for food safety and public liability is deductible.
• If you engage casual kitchen or service staff, register for PAYG withholding and pay 11% super (2024/25) on time — late super attracts the non-deductible Super Guarantee Charge, which the ATO actively enforces.

Frequently Asked Questions

Can I claim for my commercial kitchen rent?

Yes, it is a fully deductible business expense.

Is my van deductible?

Yes, the business portion of your delivery van is deductible.

How does GST apply to food and beverages at a catered event?

GST generally applies to catering services at 10% — the supply is considered a prepared meal/drink in a hospitality context, not a GST-free food supply. If your event includes both food and wait staff services, the whole supply is taxable at 10%. Keep clear records of your invoice components.

Can I deduct the cost of food hygiene and food safety certification?

Yes. Food Safety Supervisor certificates, food hygiene training, and ServSafe-equivalent courses required to operate your catering business are deductible self-education expenses.