For licensed tradespeople such as electricians, plumbers, carpenters, and painters employed by a business. Tools, PPE, and vehicle costs where you carry bulky tools are the main claim areas.
Tools and equipment
Immediate deduction for tools $300 or less; depreciated over effective life above that.
instant write-off ≤$300, otherwise depreciationProtective clothing/footwear
Steel-cap boots, hi-vis, and hard hats.
Sun protection
Sunscreen, sunglasses, and hats for predominantly outdoor work.
Licence and ticket renewal fees
White card, EWP ticket, and plumbing/electrical licence renewals.
Travel between job sites
Travel between different job sites on the same day.
Car expenses for bulky tools
Car expenses when carrying bulky tools that can't be securely stored at the workplace.
Work phone use
Phone use for job coordination.
Tool insurance
Insurance covering your own tools.
People in this occupation often forget to claim these — check they apply to you.
Normal clothes worn under protective gear
Tools provided by (and remaining the property of) the employer
Fines for traffic/parking infringements even if incurred while working
Home-to-work travel with a standard toolbox that could reasonably be left on-site
Receipt — Receipts for every tool/equipment purchase
Logbook — Vehicle logbook if claiming more than 5,000km or using the logbook method
Diary — Diary noting the bulky-tools justification
Invoice — Licence/ticket renewal invoices
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.