The Cost Of A Beautiful Face
Sydney Morning Herald
Thursday June 23, 1988
It's tax time and Jacqui Kelly - along with every other Australian taxpayer - is counting the cost.
During the last 12 months, it has cost $1,500 to keep this face perfect. At least that's what its owner, a professional model, will claim on her Form S as work-related expenses.
As Paul Keating tightens the tax rules, the ordinary wage earner's main method of saving a few tax dollars this year will be through legitimate work-related expenses.
Under Section 51 of the Income Tax Assessment Act, expenses incurred in deriving income are tax deductible.
Accountants can claim the batteries for their calculators, air hostesses chalk up their dry cleaning, butchers their knife sharpening and models their beauty products.
Jacqui Kelly, 21, certainly thinks she deserves a deduction for all her tubes, bottles, sprays, powders and pastes.
"In this business, which is just so competitive, if you don't look your very best you're not going to be employed," Jacqui said.
According to one of Sydney's top modelling agencies, Jacqui's best feature is her face. Even so, she needs the very best make-up to enhance it, she says
The $1,500 was spent on lipsticks, cleansers, moisturisers, mascara, eye shadow, concealer, rouge, foundation, hair spray, mousse and other beauty products.
She also has her legs waxed about every six weeks (about $20 each treatment) and three or four facials a year (about $30 each).
According to the Taxation Office, the average claim per person for wage-related deductions is $460. From last year, claims exceeding $300 need to be supported with some proof of purchase.
This year your records must show the date you spent each amount, the amount spent, the type of goods or services and the name of the supplier.
But be careful: the inspectors are sharpening their pencils.
A spokesman for the Taxation Office said that Miss Kelly, when lodging her return, would need to distinguish between the make-up she uses for work and that she uses for her own purposes.
"It's possible she may only be refunded for half of that amount," he said.
The Taxation Office was cracking down this year on false claims, and the number of audit checks would be increased.
If the taxpayer cannot explain his or her return or produce records on request, there may be hefty fines, the spokesman said.
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© 1988 Sydney Morning Herald