Building and Construction Employees — tax deductions you can claim

For site-based construction workers, labourers, and supervisors — distinct from a licensed tradesperson. PPE and site tickets are the main claim categories.

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What you can claim

PPE
Hard hat, steel-caps, hi-vis, and harness.
Compulsory site tickets
White card and other compulsory site tickets/renewals.
Tools
Tools $300 or less claimed immediately, or depreciated if higher.
instant write-off ≤$300, otherwise depreciation
Travel between sites
Travel between sites in the same day.
Sun protection
Sunscreen/sunglasses for predominantly outdoor work.

Commonly missed deductions

People in this occupation often forget to claim these — check they apply to you.

Renewal of tickets (working at heights, confined spaces, EWP)
Small tool consumables
A work bag specifically for carrying PPE/tools
Safety glasses prescription surcharge if required for the role

What you can't claim

General clothing worn under PPE
Home-to-site travel to your regular, ongoing site
Fines/infringements

Records the ATO expects

Receipt — PPE/ticket receipts
Receipt — Tool purchase receipts

Read the full ATO guide for Building and Construction Employees

General information only, not tax advice — content last reviewed 01/07/2026 against ATO guidance for FY2025-26. Whether a specific expense is deductible depends on your individual circumstances; confirm with a registered tax agent or the ATO before lodging.

Related occupations

Tradesperson