AUSTRALIA · TAX RETURNS · CHECKED 19 OCTOBER 2026
Tax deductions for construction, trades and labouring
Start with protective boots, safety equipment and tools you bought yourself. For tools used privately too, record the work share. Travel between job sites is different from getting to your usual site.
Expenses to check for your work
Uniforms and protective clothing
Compulsory distinctive uniforms, registered optional uniforms, occupation-specific clothing or protection against a real work hazard. Ordinary black trousers, everyday shoes and office clothes do not qualify just because work requires them.
Read the official guidanceWashing eligible work clothing
Only washing, drying or cleaning clothing that itself qualifies. Keep a calculation of your actual eligible loads or cleaning bills; there is no automatic $150 claim.
Read the official guidanceTools, equipment and supplies
Claim the work-use portion. Equipment may need depreciation rather than a full purchase-price deduction. Enter only this year’s allowable amount, not the full price of an expensive laptop or tool set.
Read the official guidanceTravel while doing your job
Travel between workplaces or clients may qualify. Your ordinary journey from home to work normally does not. Car claims need the correct method and records; do not add petrol on top of a cents-per-kilometre claim.
Read the official guidanceTraining for your current work
Training must maintain or improve skills used in your existing work, or be sufficiently connected to increasing income in it. Study that qualifies you for a new occupation is generally excluded.
Read the official guidanceUnion and professional fees
Eligible annual union or professional membership costs connected with your current work. Enter the amount you paid, excluding reimbursement.
Read the official guidanceWhat to leave out
An allowance is not permission to claim the same amount. Claim the eligible expense you actually incurred; reimbursed costs are excluded.
Keep the evidence with your calculation
Keep invoices and a note of the work purpose. Where an item also has private use, record how you calculated the work share. Do not duplicate an expense between jobs or include costs paid back to you.
Official guidance for these claims