Photographer

Tax deductions for cameras, lenses, and studios in Australia.

Allowable Expenses

• Camera Gear — Bodies, lenses, flashes, and tripods.
• Studio Rent — Fees for hiring studio space or rent for your own studio.
• Editing Software — Lightroom, Photoshop, and cloud storage.
• Travel — Getting to shoots and locations.

Tax Tips

• Insurance for your gear is vital and fully deductible.
• Prop costs for specific shoots can be claimed.
• Keep a detailed log of your business travel to locations.
• Camera bags, tripods, and lighting kits used exclusively for commercial work can be claimed under the $20,000 instant asset write-off if you are a small business entity with turnover below $10 million.

Frequently Asked Questions

Can I claim my camera lenses?

Yes, they are tools of trade. Items over $300 are depreciated.

Is my drone deductible?

Yes, if used for commercial photography work.

How do I depreciate a camera body that cost more than $300?

Cameras are generally depreciated over their effective life — which the ATO sets at around 3 years for digital cameras. Small business entities can use the simplified depreciation rules, including the instant asset write-off (up to $20,000 per asset for 2024/25), which allows you to deduct the full cost immediately rather than depreciating it over time.

Do I need to charge GST if a wedding client pays a deposit months before the event?

Yes, if you are registered for GST. GST applies at the time the deposit is received, not at the time the event occurs. Include the GST on your deposit invoice and report it on the BAS for the period you received it.