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Occupation guide · Reviewed 17 August 2026

Tax deductions for tradies

What tradespeople can legitimately claim, what the ATO routinely disallows, and the records that make the difference at review time.

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What can tradespeople claim on tax?

Tradies can claim tools and equipment (immediately where eligible, otherwise depreciated), vehicle running costs on a log book or cents-per-kilometre basis, travel between job sites, protective clothing, boots and their laundry, licences and tickets, work-related phone and internet, home office time for quoting and invoicing, union or industry fees, and income protection premiums. Not claimable: travel from home to a single regular workplace, ordinary clothes, and any private-use portion of tools or vehicles.

  • Occupation-specific checklist below
  • Written evidence needed above $300 total
  • We ask from the right list, not “anything else?”
  • Returns prepared within 48 hours

Running a trade business, or working for one?

The tax questions are completely different depending on which side you're on.

Claimable

What you can claim.

  • Tools and equipment (write-off rules apply)
  • Ute, van and trailer running costs with a log book
  • Travel between multiple sites in a day
  • Protective clothing, boots, hi-vis and laundry
  • Trade licences, tickets and renewals
  • White card and safety training
  • Phone, tablet and internet at work-use percentage
  • Home office for quoting, invoicing and admin
  • Union and industry association fees
  • Sunscreen, sunglasses and hats for outdoor work
  • Tool insurance and public liability
  • Subcontractor and labour costs (if you engage others)

What the ATO disallows

  • Home to a single regular workplace
  • Ordinary clothes and non-protective footwear
  • Fines and infringements
  • Meals on ordinary work days
  • Tools your employer supplied or reimbursed
  • The private-use share of a dual-cab
  • Gym memberships (except very limited occupations)

Claiming these is the fastest route to an amended assessment and a shortfall penalty. If you’ve claimed them before, we can review prior years.

Records

What to keep.

Written evidence is required once your total work-related claims exceed $300 — and for vehicles, home office and laundry there are specific record rules regardless of amount.

  • Receipts or invoices for every claim once the $300 total is passed
  • A vehicle log book — 12 consecutive weeks, valid five years
  • Home-office hours recorded for the full year at the 70c rate
  • A diary basis for phone and internet work-use percentages
  • Your income statement and any allowance details

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FAQ

Questions from tradespeople.

Can I claim my ute in full?

It depends on the write-off provisions for that income year, the vehicle's cost, whether it's a 'car' for tax purposes, and your business use. Genuine commercial vehicles often sit outside the car depreciation limit. If a company or trust owns it and it's used privately, FBT enters the picture. Ask before you buy.

Do I need a log book?

If you drive more than 5,000 work kilometres, yes — it's usually worth thousands. Twelve consecutive weeks of records covers you for five years. Our vehicle calculator shows the difference on your numbers.

Can I claim tools I bought second-hand or with cash?

Yes, if you incurred the cost for work — but you need evidence. A bank record plus a note of what it was for is usually acceptable; a cash purchase with no record is not.

Can I claim driving from home if I carry my tools?

Sometimes. Where you carry bulky tools that genuinely can't be stored securely at the workplace, that travel can be claimable. If there's a secure lockup on site, it generally isn't — this is a heavily reviewed area.

Written & reviewed by

Tax Accountant Brisbane Team

CPA-qualified accountants & registered tax agents

Our Brisbane team has prepared thousands of individual, small-business and SMSF returns since 2015. Every guide on this site is written, fact-checked and updated against current ATO rulings and legislation.

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