Personal Chef

Tax deductions for independent chefs and cooks in Australia.

Allowable Expenses

• Professional Knives & Tools — Specialised kitchen equipment (depreciate if over $300).
• Uniforms — Chef whites, hats, and non-slip shoes.
• Travel — Traveling to client homes or venues.
• Insurance — Liability and professional indemnity.

Tax Tips

• Claim the cost of laundering your chef whites.
• Professional associations and memberships are deductible.
• Small tools and knives under $300 are immediately deductible.
• If your annual turnover exceeds $75,000, personal chef services to individuals attract GST — register with the ATO, issue tax invoices showing the GST component, and lodge quarterly BAS.

Frequently Asked Questions

Are my knives deductible?

Yes, as tools of your trade.

Can I claim for my chef whites?

Yes, as a specific work uniform.

Can I deduct the cost of a cooking course that improves my culinary skills?

Yes, if the course maintains or improves the skills you currently use in your personal chef work. However, the $250 self-education reduction rule applies — the first $250 of self-education expenses each income year is not deductible.

How should I invoice clients for meals I cook — does GST apply?

Yes. As a personal chef providing cooking services, your supply is a taxable service at 10% GST (once you are registered). The food you buy as ingredients is generally GST-free, meaning you get a GST credit on ingredient costs and charge GST on your total invoice (ingredients + labour + margin).