Licence & Ticket Tax Deductions 2025-26

Claiming union fees, white cards, high-risk licences, first aid certificates, and trade-specific tickets on your tax return as an Australian tradie.

$550

Avg union fees/year

$120

White card (one-off)

$300+

High-risk licences

$100

First aid cert

As a tradie in Australia, your licences and tickets are not just pieces of paper — they are mandatory costs of doing your job. The good news is that nearly all of them are tax-deductible. Union fees, white cards, high-risk work licences, first aid certificates, and trade-specific tickets can all reduce your taxable income. This guide breaks down exactly what you can claim, what you cannot, and the important distinction between initial costs and renewals.

Union Fees

Union membership fees are fully deductible as a work-related expense. If you are a member of a trade union that represents workers in your industry, the annual fees you pay are a legitimate deduction. This includes:

ETU (Electrical Trades Union) — represents electricians, linesworkers, and electrical contractors. Annual fees typically $550–$750.
CFMEU (Construction, Forestry, Maritime & Mining Union) — represents construction workers, carpenters, bricklayers, formworkers, and labourers. Annual fees typically $650–$950.
AMWU (Australian Manufacturing Workers' Union) — covers metal trades, fitters, machinists, and welders. Annual fees typically $500–$700.
AWU (Australian Workers' Union) — covers a broad range of blue-collar industries. Annual fees typically $400–$650.
Plumbers' Union (PUA / CEPU Plumbing Division) — represents plumbing and gasfitting trades. Annual fees typically $550–$750.

💡 Tip: Your union fee statement at the end of the financial year shows exactly how much you paid. If you pay via payroll deduction, check your payment summary — some employers list union deductions separately. Keep the annual statement with your tax records.

⚠️ If your employer pays your union fees on your behalf (rare in the trades, but possible under some enterprise agreements), you cannot claim them — the deduction belongs to the employer, not you.

White Card (General Construction Induction)

The White Card — officially the General Construction Induction Card — is mandatory for anyone working on a construction site in Australia. The cost of obtaining your white card is fully deductible. It is a one-off cost (~$120) and is valid for life.

Initial cost: Deductible as a work-related expense in the year you paid it
Replacement card: If you lose your card and need a replacement, the fee is also deductible
No expiry: White cards do not expire, so there is no renewal cost to claim in future years

💡 Tip: If you completed your white card as part of a school or TAFE course, only the portion actually paid by you (not subsidised by the government) is deductible. Check your enrolment invoice.

High-Risk Work Licences

High-risk work (HRW) licences are regulated by Safe Work Australia and issued by state regulators. These licences require training, assessment, and payment of fees. They are fully deductible when the licence is required for your current job. Common HRW licences include:

Licence	Typical Cost	Validity	Renewal Deductible?
EWP (Elevated Work Platform)	$200–$400	5 years	✅ Yes
Forklift (LF)	$250–$500	5 years	✅ Yes
Non-slewing crane (CN)	$300–$600	5 years	✅ Yes
Slewing crane (C6)	$400–$800	5 years	✅ Yes
Dogging (DG)	$300–$500	5 years	✅ Yes
Rigging (RA, RB, RC)	$350–$700	5 years	✅ Yes
Scaffolding (SA, SB, SC)	$300–$600	5 years	✅ Yes
Confined space (non-HRW)	$150–$300	3 years (varies)	✅ Yes

The cost of the training course AND the licence application fee are both deductible. If you need to travel to attend the training, those travel costs may also be deductible.

📌 Renewal vs Initial: For high-risk work licences, both the initial cost and the renewal cost are deductible so long as the licence is required for your current employment. There is no distinction — the ATO treats them the same way as ongoing work-related expenses.

First Aid Certificates

If your employer requires you to hold a first aid certificate — or if your union requires it for site access — the cost of obtaining or renewing the certificate is deductible. This typically includes:

Provide First Aid (HLTAID011) — the standard workplace first aid course, typically $80–$160
CPR refresher (HLTAID009) — annual or biennial CPR update, typically $40–$80
Advanced first aid — for remote or high-risk site work, typically $200–$500
First aid kit refills — if you maintain your own kit for work, the cost of supplies is deductible

💡 Tip: Many employers or unions subsidise or fully pay for first aid training. If your employer pays, you cannot claim it. But if you pay out of pocket and get reimbursed later, the reimbursement is not taxable income — you simply cannot claim the deduction. If you pay and are not reimbursed, claim it.

Confined Space & Working at Heights

While not technically "high-risk work licences" in all states, confined space entry and working at heights tickets are commonly required on construction and industrial sites. These are fully deductible if required for your work.

Confined space entry — typically $150–$350 for the training and assessment
Working at heights — typically $150–$400 for the training (varies by level and state)
Breathing apparatus — $100–$250, often bundled with confined space
Gas test atmospheres — $100–$200, often required before confined space entry

These tickets usually have a validity period of 2–3 years and renewal is fully deductible each time you update them. Keep your certificate of attainment as proof of the expense.

Trade-Specific Licences

Beyond the general construction tickets, each trade has specific licences required by state regulators. These are all deductible.

Electrical Licences

Electrician's licence (A Grade, B Grade, etc.) — state-issued, renewable 1–5 yearly, $200–$600 per renewal
Supervisor's licence — $250–$500, required for supervising apprentices
Contractor's licence — $300–$700, required for electrical contracting
Refrigerant handling licence — $150–$300 (required for HVAC work, issued by ARCTick)
Electrical safety testing and tagging — $150–$350 for the training and test instrument

Plumbing & Gas Licences

Plumber's licence — state-issued, $200–$500 per renewal period
Gasfitting licence — $200–$450, separate from plumbing licence in most states
Backflow prevention endorsement — $150–$350 for testing endorsement
Water plumber endorsement — varies by state, $100–$300
Drainage licence — separate licence in some states, $100–$300
Hydraulic services licence — for commercial plumbing, $200–$500

Refrigeration & Air Conditioning

Refrigerant handling licence (ARCTick) — $150–$300, mandatory for anyone handling refrigerants
Split system installation licence — state-specific, $100–$300
HVAC licence — varies by state, $200–$500
Ozone protection licence — required under the Ozone Protection Act, $150–$250

Other Trade Licences

Builder's licence — $400–$1,000 depending on state and licence class
Painting licence — required in some states, $100–$300
Roofing licence — $200–$500, varies by state
Demolition licence — $300–$800
Tiling and flooring licences — $100–$300 where required

Initial Cost vs Renewal — The ATO Rules

There is an important distinction between the initial cost of obtaining a licence and the renewal cost. The ATO treats them differently:

Scenario	Deductible?	Explanation
Initial licence cost (new career)	❌ No	If the licence qualifies you for a new trade or occupation you have not worked in before, the initial cost is not deductible. It is a capital expense that relates to starting a new income stream.
Initial licence cost (current job)	✅ Yes	If you are already working in the trade and need a licence specifically for your job, the initial cost is deductible.
Renewal of any licence	✅ Yes	Renewal costs are always deductible if the licence is required to continue working in your current trade.
Upgrading an existing licence	✅ Usually yes	Upgrading to a higher class of licence (e.g. basic to advanced scaffold) is deductible if it relates to your current role.

⚠️ Key rule: If you just started a trade and the licence is your first step into that industry, the initial cost may not be deductible. For example, paying for a white card before you have any construction job — the ATO may argue this is a prerequisite for entering the industry, not a cost of your current employment. However, if your employer requires you to get a white card for a job you already have, it is deductible. The safest approach: claim it as soon as you have a job in the trade.

Other Deductible Professional Costs

Beyond licences and tickets, tradies can also claim related professional costs:

Trade association memberships — Master Builders Australia, HIA, NECA, etc. ($200–$800/year)
Trade magazines and subscriptions — industry publications relevant to your trade
Safety equipment purchases — hard hats, harnesses, safety glasses (covered in the PPE guide)
Tool of trade courses — short courses that maintain or improve your current trade skills
Apprentice training costs — tools and textbooks for apprenticeship study (separate from licence costs)

What You CANNOT Claim

Item	Why Not?
Licence for a completely new career you haven't started yet	Not a cost of your current employment
Fines for unlicensed work or expired licences	Penalties are never deductible
Licence costs reimbursed by your employer	You did not bear the expense
Personal development courses unrelated to your trade	Do not relate to earning your income

Quick Reference Table

Item	Can Claim?	Typical Amount
Union fees (ETU, CFMEU, AMWU, AWU)	✅ Yes	$400–$950/year
White card (construction induction)	✅ Yes	~$120 (one-off)
EWP licence	✅ Yes	$200–$400
Forklift licence	✅ Yes	$250–$500
Crane/dogging/rigging/scaffold licences	✅ Yes	$300–$800
First aid certificate	✅ Yes	$80–$160
CPR refresher	✅ Yes	$40–$80
Confined space ticket	✅ Yes	$150–$350
Working at heights ticket	✅ Yes	$150–$400
Electrician's licence renewal	✅ Yes	$200–$600
Plumber/gasfitter licence renewal	✅ Yes	$200–$500
Refrigerant handling licence	✅ Yes	$150–$300
Builder's licence	✅ Yes	$400–$1,000
Trade association membership	✅ Yes	$200–$800/year
Initial licence before starting trade	❌ Usually no	—
Fines for unlicensed work	❌ No	—

📌 Official resource: ATO Tradies and Apprentices Guide

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