Tools & equipment
Tools and equipment you buy for work are a core claim. Items costing $300 or less can usually be claimed in full in the year you buy them; more expensive items are typically claimed gradually over their effective life.
Repairs and insurance on your work tools, and replacing lost or broken gear, can also be claimable.
Protective clothing & sun protection
Safety gear and occupation-specific clothing are claimable — as is sun protection if you work outdoors.
- Hi-vis, steel-cap boots, hard hats and gloves
- Sunscreen, sunglasses and hats for outdoor work
- Branded or logo work clothing and its laundry
- Safety glasses and hearing protection
Vehicle & travel between sites
Travelling between different job sites during the day, or carrying bulky tools you can't securely store at work, can make your vehicle costs claimable via the cents-per-kilometre or logbook method.
Your ordinary trip from home to one regular site generally isn't deductible.
Licences, tickets & phone
Renewing tickets and licences needed for your current work (like a white card or machinery tickets), relevant short courses, and the work-use portion of your phone are commonly claimable with records.
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Frequently asked
Can I claim tools I bought myself?
Yes — tools and equipment bought for work are claimable. Under $300 is usually claimed in full that year; more expensive tools are claimed over time.
Can I claim my ute or car?
If you travel between sites or carry bulky equipment, vehicle costs can be claimable. The normal commute to one regular workplace isn't. Keep a logbook or track your work kilometres.
Can I claim boots and sunscreen?
Steel-caps and other protective gear are claimable, and sun protection (sunscreen, sunnies, hats) is claimable if you work outdoors.
I'm on an ABN, not a payslip — is this different?
Yes. If you run your own trade business on an ABN, see our sole trader & ABN guide — the deductions overlap but there's extra to know about GST and business records.
This guide is general information only and does not take your personal circumstances into account, so it isn't tax advice. CFM Group is a referral service that connects you with an independent registered Australian tax agent who reviews and lodges your return. Always confirm your own situation with the ATO or your tax agent.