The argument may appear compelling, but is not one the ATO would agree with. Medical procedures are rarely tax-deductible, no matter what the reason.

Adult entertainment industry workers can claim some interesting deductions. In the US, there have even been cases where performers have claimed breast enhancements as a tax-deductible “tool of the trade.” That argument is unlikely to work here, following the same logic as the cosmetic surgery described above. However, they could look at claiming such things as dance lessons, hair care, oils, lingerie and costumes.

Circus performers can also have strange tax deductions. A professional clown made a successful claim for his entire costume, including the red nose, as a work-related clothing expense. Similarly, a professional sword swallower was able to claim the swords used in his act.

Can you claim a tax deduction for your dog? In limited circumstances, you can. Both for the cost of acquiring the animal (depreciated over several years) and the costs of keeping it (food, vet bills, etc) can be tax-deductible if the animal is used in farm production, such as rounding up sheep. If the dog is used to guard and patrol business premises, it might also be allowable. Other than that, forget it.

Many people try to claim for the cost of travelling from home to work and back. Usually, they are unsuccessful because the daily commute is regarded as private travel.

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The exception is where you are required to carry bulky tools and equipment, and you have nowhere secure at work to store them. That did not apply to the hairdresser who tried to claim her daily commute because she had to transport her scissors and clippers. They might have been sharp but certainly were not bulky.

Caravaning is popular but is it possible to claim your van as a deduction? In rare cases, the answer may be yes.

One taxpayer who travelled for work decided to buy a caravan to provide overnight accommodation while working away, rather than paying for a hotel room each night. That stacks up to be tax-deductible.

However, if you are in the same situation and also use the caravan for holidays, you would need to apportion the deduction between work use and private use.

A limited number of taxpayers can claim the cost of their gym memberships, including professional sports persons, some police officers and some defence force personnel. However, nightclub bouncers are not on the list, so for the person who wanted to claim his martial arts course fees, no deduction was allowed.

Mark Chapman is director of tax communications at H&R Block.