Are clothes and accessories purchased for photoshoots tax deductible

As a self employed person, are clothes and accessories purchased for photoshoots (advertising purposes) tax deductible or are these also caught by Mallalieu vs Drummond. Does this also apply to influencers who purchase clothes and accessies for instagram, youtube and ticktock videos to generate money? Please let me know, thanks

Hi Duane Hardy,
Yes, BIM37910 applies and you cannot claim these as expenses.
Thank you.