With the deadline to file our tax returns looming, a rustling of receipts can be heard across the nation as Australians cast their minds to all the ways they could reduce their taxable incomes.

But it’s worth keeping in mind that even the most experienced accountant can only claim expenses that are deductible under the taxation law.

H&R Block communications director Mark Chapman has seen his fair share of creative and unusual tax returns.

He said the difference between what was claimable and not claimable often came down to the question of what business the taxpayer was in. The basic rule is that if you’ve incurred an expense as part of your job, you can claim it, so taxi drivers can claim fuel, while tradies can claim a deduction for essential tools.

However, while such examples are relatively straightforward and obvious, some of the claims tax specialists encounter aren’t always of the typical variety.

Here are some of the more colourful examples that have come across the desk of H&R Block’s bean counters.

TRAVELLING TRADIE

After returning from a whirlwind European holiday, one clever bloke tried to claim back expenses from his sojourn on the grounds that he was “researching his craft”.

While he’d taken a few nice photos and brushed up his French, his craftsman skills weren’t noticeably advanced, so the deduction was not allowable.

UP IN SMOKE

Cigarettes are expensive, so it was only a matter of time before a sneaky taxpayer would try to claim a deduction for their habit.

Unfortunately, for the taxpayer who made a case that his nicotine expenses should be a deductible form of “stress relief”, his accountant advised otherwise.

SLIP, SLOP, SLAP

While it is well established that workers who toil out in the elements can claim sunscreen and protective clothing, “we drew the line with the client who wanted to claim sunscreen and an umbrella because his office forced him to go to the park across the road to have a smoke,” Mr Chapman said. Fair enough.

D-CUP DILEMMA

“Taxpayers in the adult entertainment industry can claim all manner of interesting deductions,” Mr Chapman said.

“There’s even an argument — untested, so far as we are aware — that breast enhancements could be tax deductible as a ‘tool of the trade’.”

It’s a controversial claim even for adult performers, so when a client with no known connection to the adult industry tried to claim that her enhancements were “necessary for work” was always facing an uphill battle.

“We couldn’t see the connection and didn’t allow the claim,” he said.

DOGGIE CLAIMS

It is possible to claim a tax deduction for your dog — including the cost of buying the animal, which depreciates over several years, and of keeping it. That means food, medicines and veterinary treatments are all claimable.

But there’s a catch: only farmers, security guards and other working dog owners can claim these expenses.

That didn’t stop a tradie who “occasionally” took his dog to work to guard his tools and equipment from trying to claim for the dog’s food — a request that was politely declined.

“How he guarded his tools and equipment on the days he didn’t take his dog to work, we never found out,” Mr Chapman said.

KILLER COMMUTE

The fact that you can’t generally claim the cost of travelling to and from work is Taxation 101.

But there’s one exception to the rule that the daily commute is regarded as private — not work-related — travel.

That’s when you’re required to carry bulky tools and equipment and you have nowhere secure at work to store them.

Unfortunately for the hairdresser who tried to claim the daily commute because she had to transport her scissors and clippers, they were not regarded as “bulky” so the claim didn’t fly.

FITNESS FIENDS

Gym memberships can be expensive, so it’s only natural that taxpayers would try to claim them as an expense.

Unfortunately, they are only deductible in a limited range of jobs — like professional footballers, some police officers and some defence force personnel.

While they might need to stay fit, security personnel are not on the list, so the bouncer who wanted to claim his martial arts course fees was politely declined.

KEEP RECORDS

The key to claiming any tax deduction, Mr Chapman said, was to keep records such as invoices, receipts and bank statements.

“If you are claiming something unusual, expect to be challenged by the Tax Office,” he said.

“But if the way you earn your assessable income is aligned with the items you’ve claimed a deduction for, you should be okay, no matter how strange it is.”

The deadline for submitting 2015-16 tax returns is Monday, October 31.

dana.mccauley@news.com.au