Quite the fun dinner party.

Here are some very industry-specific expenses that those in the sex industry can claim as tax deductions:

1. Costumes and lingerie

Sex industry workers may claim the cost of clothing used “solely for earning income”. That excludes blouses, trousers, shirts and shoes for everyday use.

2. A home office, or hourly room rental

Quite the fun dinner party.

Here are some very industry-specific expenses that those in the sex industry can claim as tax deductions:

1. Costumes and lingerie

Sex industry workers may claim the cost of clothing used “solely for earning income”. That excludes blouses, trousers, shirts and shoes for everyday use.

2. A home office, or hourly room rental

Sex industry workers may claim ‘place of business’ expenses, including a portion of utility rates and mortgage interest if they work from home, and office rental – including room-only or hourly rates – if they use other venues.

3. Make-up for the stage

The ATO says sex industry workers may claim stage make-up and stage make-up removal products, but not general hairdressing and beauty treatments.

4. Dance lessons but not fitness

Sex industry workers may claim the cost of classes to maintain or learn dance skills, but not the cost of “maintaining your general fitness and body shape”.

5. Consumables, tools and equipment

Tax-deductible consumables include “condoms, lubricants, gels, oils and tissues,” the ATO says. Sex industry workers can also write down or claim the cost of replacing or repairing “fetish equipment [and] adult novelties such as vibrators”.