Tax deductions guide

Construction Labourer Tax Deductions Australia 2025-26

Labourers may have fewer large expenses, but PPE, tickets, tools, union fees, and travel can still matter. This guide focuses on realistic claims. It is written for construction labourers and general site workers and is designed to work with the free TradieCalc.au tax calculator.

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Common deductions to check

  • Basic hand tools, tool bags, replacement blades, gloves, boots, hi-vis, hard hats, sunscreen, and wet weather gear.
  • White card, forklift, traffic control, first aid, working at heights, and other tickets required for current work.
  • Union fees and work-related phone use where there is a clear connection.
  • Travel between sites during the day, parking, and tolls where records support it.

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 for PPE and tools.
  • Copies of ticket renewals.
  • Notes from rosters or site locations.

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 regular travel from home to the first site.
  • Claiming ordinary clothing.
  • Not tracking small PPE purchases across the year.

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

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

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