Some contractors or entertainers working in the screen production industry receive accommodation allowances in addition to payment for their services.
Accommodation payments
If you’re a contractor or entertainer and you work in the screen production industry, you may get accommodation or accommodation payments. These payments are sometimes called an accommodation allowance.
Generally, where you’re working in the town where you normally live, the supply of accommodation or an accommodation payment will be taxable. If you are working away from the town where you normally live, the accommodation or accommodation payment is likely to not be taxable.
Accommodation expenditure
You usually cannot deduct accommodation expenses because they are part of your private living costs. In limited cases, they can be deductible if you have to work away from the town where you normally live for a short time, usually 3 months or less.
There may be other times you can claim accommodation expenses. We may ask you for more information to support your claim. This information should show how the expenses relate to the costs of earning your income as opposed to being private living costs.
You’ll need to keep all your invoices and receipts to support any expenses you claim against your taxes.