Tax deductions guide
HVAC and Refrigeration Tax Deductions Australia 2025-26
HVAC and refrigeration workers often have licences, specialist tools, testing gear, PPE, and vehicle travel. This guide covers common claim areas. It is written for HVAC technicians, refrigeration mechanics, and apprentices and is designed to work with the free TradieCalc.au tax calculator.
Open the free tradie tax calculatorCommon deductions to check
- Gauges, leak detectors, vacuum pumps, hand tools, testers, ladders, batteries, and tool repairs used for work.
- Refrigeration handling licence renewals, electrical tickets, white card, EWP, first aid, and related training.
- Safety boots, gloves, eye protection, hi-vis, sunscreen, and site PPE.
- Vehicle, parking, tolls, phone, internet, and ABN expenses where records support work use.
What to enter in the calculator
| Calculator section | What to include |
|---|---|
| Tools and PPE | Work tools, protective equipment, replacement parts, and eligible clothing used to earn income. |
| Licences and tickets | Renewals, industry tickets, union fees, and work-related training connected to your current role. |
| Travel and vehicle | Site-to-site kilometres, parking, tolls, overnight travel, or logbook-based work vehicle expenses. |
| ABN contractor mode | Business income, materials, subcontractors, equipment hire, insurance, accounting, super, and PAYG instalments. |
Records to keep
- Licence renewal documents and invoices.
- Receipts for specialist tools.
- Site diary and vehicle records.
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
- Claiming initial licence costs without checking the rules.
- Not separating private and work phone use.
- Losing invoices for expensive tools.
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.
Terms | Disclaimer | Sitemap | Privacy