PERFORMERS

• Stage makeup, hairdressing costs
• Hiring and buying of costumes
• Agents’ fees
• Updating portfolio – not the initial cost (capital expense)
• Coaching classes, for example, acting / dancing etc
• Research expenses for role
• Costs of discs, tapes etc to the extent they are used for work purposes
• Theatre and film tickets – must be directly relevant to income producing activities

Income might qualify to be averaged over a number of years – ITEM 24 Tax return