AUSTRALIA · TAX RETURNS · CHECKED 19 OCTOBER 2026
Tax deductions for tour guides, outdoor and marine staff
Protection must match an actual work risk. Distinguish equipment used to run tours from personal recreation, and relevant skills refreshers from training for a new occupation.
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 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 guidanceWork phone and internet
Use bills and a reasonable work/private usage record. Include only work use and avoid claiming costs already included in a working-from-home fixed-rate 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 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 guidanceWhat to leave out
Your own sightseeing, holiday travel and ordinary sports clothing are not automatically deductible.
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