Tax deductions guide

Apprentice Tax Deductions Australia 2025-26

Apprentices often miss smaller deductions because their income is lower and records are scattered. This guide focuses on simple claims to check early. It is written for trade apprentices in Australia and is designed to work with the free TradieCalc.au tax calculator.

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Common deductions to check

  • Required tools, tool bags, replacement parts, batteries, and PPE used during apprenticeship work.
  • TAFE or course costs only where they directly maintain or improve current employment skills, not where the course qualifies you for a new role.
  • Union fees, licence renewals, white card, first aid, and site tickets required for current work.
  • Laundry of protective or compulsory work clothing where the rules allow it and records support the claim.

What to enter in the calculator

Calculator sectionWhat to include
Tools and PPEWork tools, protective equipment, replacement parts, and eligible clothing used to earn income.
Licences and ticketsRenewals, industry tickets, union fees, and work-related training connected to your current role.
Travel and vehicleSite-to-site kilometres, parking, tolls, overnight travel, or logbook-based work vehicle expenses.
ABN contractor modeBusiness income, materials, subcontractors, equipment hire, insurance, accounting, super, and PAYG instalments.

Records to keep

  • Receipts kept in one folder or photo album.
  • Payslips and allowance details from your employer.
  • Course invoices and proof of the connection to current work.

Keep records for long enough to support the claim if the ATO asks. Photos of receipts, bank records, supplier statements, and job diaries can all help explain the work connection.

Common mistakes

  • Assuming no receipt means no possible claim, or assuming every small purchase is allowed.
  • Claiming normal travel from home to your employer.
  • Mixing study costs for future qualifications with current work expenses.

This guide is general information only. Deductions depend on your circumstances, employment type, and records. Speak with a registered tax agent for personal advice.

Related tradie guides

TradieCalc.au is not affiliated with the ATO. Estimates only.

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