Tax Deduction Guide · FIFO & Mining Workers

Tax Deductions for FIFO Workers.

Long swings, big pay packets and a lot of gear you paid for yourself — FIFO and mining work comes with more deductions than most jobs, and more myths too. This guide covers what you can genuinely claim, what you can't, and the records that back it up. When something is borderline, a real accountant checks it before anything is lodged.

What you can claim.

Protective gear and PPE

Steel-capped boots, hi-vis clothing, hard hats, safety glasses, gloves, respirators and hearing protection are claimable if you paid for them yourself and weren't reimbursed. Sunscreen and sunglasses count too if you work on an open pit or outdoor site. Laundry of compulsory uniforms and protective clothing is also claimable. Keep itemised receipts — they're far stronger evidence than a bank statement line.

Licences, tickets and renewals

Renewing work-related licences and tickets — high-risk work licences, working at heights, confined space, first aid — is generally deductible when they relate to your current job. The cost of getting a licence to land the job in the first place usually isn't, and neither is a pre-employment medical. Keep the renewal invoice for each ticket and note any employer reimbursement.

Union and industry fees

Fees paid to unions such as the AWU, MEU or CFMEU are deductible, along with subscriptions to industry bodies connected to your work. These usually show on an annual fee statement or your payslips, making them one of the easiest claims to substantiate. Strike fund levies generally aren't claimable, so separate those out before you lodge.

Phone and internet

If you use your personal phone for rosters, site apps, inductions or calls with supervisors, you can claim the work-related percentage of your bill — and the same logic applies to home internet used for work. Work out a reasonable work-use percentage from a typical month and keep a few bills as evidence. The ATO expects a record, not a guess.

Tools and equipment

Hand tools, head torches, replacement gloves, a site bag or esky, and safety equipment your employer doesn't supply can be claimed to the extent you use them for work. Lower-cost items are typically claimed outright, while more expensive gear is claimed over its effective life. Keep every receipt and be honest about any personal use — mixed-use items are only partly claimable.

Self-education and courses

Courses that maintain or improve skills for your current role — an upgraded HR truck licence you use at work, supervisor training, drilling or blasting qualifications — are generally deductible, including course fees and materials. Study aimed at a completely different career isn't. Keep enrolment records and receipts, and if you're unsure whether a course qualifies, choose "Ask my accountant" rather than guessing.

Travel to the airport — usually not claimable

Here's the one most FIFO workers get wrong: driving from home to the airport is treated as ordinary commuting, so it's generally not deductible — even though your workplace is thousands of kilometres away. Airport parking and employer-provided flights aren't claimable either. Travel between two work sites during a swing is different and may qualify, so keep a record if that happens.

Camp meals and accommodation — mostly not claimable

Because your employer typically provides camp accommodation and meals, you generally can't claim them — and food you buy for a swing is a private expense too. An exception can arise if you're paid an overtime meal allowance that shows on your income statement and you actually spend the money. If that's you, keep receipts and flag it in your return.

Zone tax offset — worth checking

If your usual home — not just your work site — is in a designated remote zone, you may be eligible for the zone tax offset. Since the rules changed, FIFO workers who live in Perth or another city and only fly into the zone generally miss out. Give us your home address and your accountant will confirm eligibility by email.

What to have ready.

Start your tax return.

Answer simple questions online — tick “Ask my accountant” on anything you’re unsure about. A real accountant reviews your return and emails you. Nothing is charged until your final fee is confirmed.

Start for $99
From $99 · Accountant reviewed · Final fee confirmed by email before a secure Stripe invoice

Common questions.

Can FIFO workers claim flights or travel to the airport?

Generally, no. Your flights are usually provided by your employer, and the ATO treats the drive from home to the airport as ordinary commuting — the same as anyone driving to work — so it isn't deductible, and neither is airport parking. Travel between two separate work sites during a swing is treated differently and can sometimes be claimed, so keep records if your roster involves that.

Do FIFO workers still get the zone tax offset?

Only in limited cases. Eligibility now depends on where your usual home is, not where you work — so if you live in Perth, Brisbane or another city outside the zones and fly in for swings, you generally won't qualify. If your family home is actually in a remote zone, you may. It's exactly the kind of detail your accountant confirms by email before lodging.

What can I claim if I've lost some receipts?

There are limited situations where the ATO accepts claims without full receipts — certain small laundry and minor expense claims, for example — but the safe habit is to keep everything, even as photos on your phone. Bank and card records can support a claim but itemised receipts are stronger. If you're missing paperwork, an accountant can tell you what's still safely claimable rather than you guessing.

How does MYIDTAX work for FIFO workers?

You answer simple questions online — it takes a few minutes, from $99, and nothing is charged upfront. Anything you're unsure about, tick "Ask my accountant" and move on. A registered accountant then reviews your return, emails you with any questions and confirms the final fee by email before sending a secure Stripe invoice. Everything runs by email, which suits a FIFO roster better than phone tag from site.

This guide is general information only and doesn’t consider your personal circumstances — it isn’t tax advice. Eligibility rules, rates and thresholds change; your accountant confirms what applies to you before anything is lodged. Keep receipts for everything you claim.