Occupation guide · Reviewed 17 August 2026
Tax deductions for FIFO workers
What FIFO and mining workers can legitimately claim, what the ATO routinely disallows, and the records that make the difference at review time.
What can FIFO and mining workers claim on tax?
FIFO and mining workers can claim protective clothing and safety gear not supplied by the employer, tickets, licences and inductions you fund yourself, tools and equipment, work-related phone and internet, laundry of work-only clothing, self-education related to your role, and travel between work locations. Flights and accommodation your employer arranges aren't your deduction, and travel from home to the departure airport is generally private. Some FIFO workers also qualify for the zone tax offset depending on residency requirements.
- Occupation-specific checklist below
- Written evidence needed above $300 total
- We ask from the right list, not “anything else?”
- Returns prepared within 48 hours
Claimable
What you can claim.
- Steel-capped boots, hi-vis and protective clothing
- Safety glasses, gloves, hard hat and hearing protection
- Tickets, licences, inductions and renewals you pay for
- Tools and equipment you supply
- Laundry of work-only clothing at ATO rates
- Phone and internet used for work
- Sun protection for outdoor site work
- Union and association fees
- Self-education relevant to your current role
- Travel between different work sites
- Income protection premiums held personally
- Tax agent fees and interest on tax debts (pre-1 July 2025)
What the ATO disallows
- Home to the departure airport
- Flights and accommodation the employer provides or pays
- Meals at camp provided by the employer
- Ordinary clothing worn to site
- Gym memberships and fitness costs
- Family travel and relocation
- Costs your employer reimbursed
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
FAQ
Questions from FIFO and mining workers.
Can I claim my flights to site?
Not where your employer arranges or pays for them — you haven't incurred the cost. If you genuinely pay for work travel yourself and aren't reimbursed, it can be deductible, but that's unusual in FIFO arrangements. Travel from home to the airport is private.
What is the zone tax offset and do I get it?
It's an offset for residents of specified remote areas, and since 2015 it generally requires your usual place of residence to be in the zone — not just working there on rotation. Most FIFO workers based in Brisbane don't qualify, which surprises a lot of people.
Can I claim laundry for my work clothes?
Yes, for protective or occupation-specific clothing washed separately, at ATO-accepted rates. If the employer launders your gear on site, you haven't incurred the cost.
Are my tickets and inductions deductible?
Yes, where you pay for them and they relate to your current role — renewals, refreshers, site inductions, high-risk work licences. Getting your first qualification before employment generally isn't.
Related
Related pages.
Personal tax returns from $150
Occupation-specific deduction checklists, prepared in 48 hours.
Learn more →Work from home deductions
The 70c fixed rate against actual cost, with worked examples.
Learn more →Vehicle claim calculator
Log book versus cents per kilometre on your own numbers.
Learn more →Other occupation guides
Ready when you are
Get every deduction you’re entitled to.
Returns from $150, prepared within 48 hours, by accountants who work from an occupation checklist rather than guesswork.