Tax time rolls around and half the crew is Googling “what can I claim” the night before their appointment. Between tools, boots, ute fuel and the TAFE course you’re grinding through, there’s a lot of money going out of your pocket for work — and some of it might be claimable.
This isn’t a “here’s exactly what to claim” article — that depends on your job, employer, industry and records. It’s a plain-English map of the deduction categories that exist for apprentices and tradies under current ATO rules, so you know what to look into and what to ask a tax agent. Everything below is based on what’s published on ato.gov.au as at July 2026 — always check the official page before you lodge, since rules and thresholds change.
The short version (TL;DR)
- Tools/equipment costing $300 or less can generally be claimed immediately if used mainly for work — over that, it’s usually depreciated.
- The “instant asset write-off” in the news is different — a small business scheme ($20,000 per-asset limit for 2025–26), not for individual employees.
- The ATO has a dedicated occupation guide for building and construction employees worth bookmarking.
- Protective clothing, compulsory uniforms and occupation-specific gear may be deductible — everyday jeans and boots are not.
- Normal home-to-work commuting isn’t deductible, but travel between job sites, or bulky tools with no secure storage, may be.
- The cents-per-kilometre method allows 88 cents per kilometre for 2025–26, capped at 5,000 km per car per year.
- Study directly connected to your current trade may be deductible; a course to switch careers generally isn’t.
- Union fees are generally deductible; work-related phone and internet use can be too, based on your work-use percentage.
- The free myDeductions tool in the ATO app is worth using year-round to log receipts and trips.
Tools and equipment
As an individual employee, the ATO’s general rule is that a work tool or piece of equipment costing $300 or less can be claimed as an immediate deduction in the year you buy it, provided you use it mainly (more than half the time) for your job. Gear over $300 is generally not written off straight away — instead it gets depreciated over its effective life.
Worth flagging: you’ll see headlines about a “$20,000 instant asset write-off.” That’s a separate scheme for eligible small businesses (turnover under $10 million) — not the $300 rule for an individual apprentice or employee buying their own tools. Don’t mix the two up. See the ATO’s small business instant asset write-off page for how that one works.
Full detail is on the ATO’s tools and equipment page, and its tradie-specific claims guide.
The occupation guide for construction and trades
The ATO publishes a guide specific to building and construction employees, covering income and allowances to declare and deductions relevant to the trade. It’s written for the exact situation most apprentices and tradies are in — check the building and construction employees guide before anything else.
Work clothing, PPE and laundry
Not all work clothes are treated the same. Generally, clothing may be deductible if it’s protective clothing (fire-resistant gear, safety-coloured vests, steel-capped boots that guard against a specific workplace risk), occupation-specific clothing that identifies your trade, or a compulsory uniform your employer enforces through policy. Everyday clothes — jeans, plain t-shirts, ordinary boots — generally aren’t deductible even if you only wear them to work.
For laundering deductible work clothes, the ATO allows a reasonable-basis estimate without needing every receipt: $1 per load for work-only loads, or 50 cents per load if mixed with personal items. If your total laundry claim for the year is $150 or less you generally don’t need written evidence — but you still need to explain how you worked the amount out. Above that, keep proper records. Full detail on the ATO’s clothing, laundry and dry-cleaning expenses page.
Ute and car expenses
This is one of the most misunderstood areas. The general rule is that your normal drive from home to your regular workplace is a private expense — not deductible no matter how far it is or what’s in the tray. What may be deductible is travel genuinely part of the job: driving between two job sites in a day, travel to pick up materials, or trips carrying bulky tools with nowhere secure to leave them at work. See the ATO’s trips you can and can’t claim page.
There are two methods for claiming car expenses. The cents-per-kilometre method lets you claim a flat 88 cents per kilometre for 2025–26, up to 5,000 work-related kilometres per car per year, without needing receipts for running costs. The logbook method can allow a higher claim for significant work-related use, but requires a valid logbook and detailed records. See the ATO’s motor vehicle and car expenses page.
Study, training and TAFE
Self-education expenses may be deductible where the course has a sufficient connection to your current job — for example, it maintains or improves skills you already use, or is likely to increase your income in your current role. A course aimed at getting you into a different trade or career generally doesn’t qualify. See the ATO’s self-education expenses page — eligibility depends heavily on your individual circumstances.
Union fees and memberships
Union fees, and subscriptions to trade or professional associations connected to your work, are generally deductible. There are specific rules and caps for certain non-work-related professional subscriptions, so check the ATO’s union fees and subscriptions page.
Phone and internet
If you use your own phone or data for work — texting the boss, checking job details, using a trade app on site — the work-related portion may be deductible. You generally need a reasonable work-use percentage, based on records kept over a representative four-week period and applied across the year. Small claims (under $50) generally just need basic records. Full guidance on the ATO’s mobile phone and internet expenses page.
Keeping records without losing your mind
The biggest thing that trips people up isn’t knowing the rules — it’s not having proof at tax time. The ATO’s free myDeductions tool, built into the ATO app, lets you photograph receipts and log trips as they happen, rather than scrambling in June. Employees and sole traders can use it, and at tax time you can upload the data or email it to your tax agent. See the ATO’s using myDeductions page.
Frequently asked questions
Can I claim my whole toolbox in one go?
Individual items costing $300 or less each may be claimed immediately if used mainly for work. Items over $300, or a “set” that together costs more than $300, generally need to be depreciated over time instead.
Is the $20,000 instant asset write-off for apprentices too?
No. That’s a small business scheme for eligible businesses with turnover under $10 million — not the rule for an individual employee or apprentice buying their own tools. The relevant figure for individuals is the $300 immediate deduction rule above.
Can I claim my normal drive to work?
Generally no — ordinary travel from home to your regular workplace is a private expense, regardless of distance or start time. Travelling between job sites or carrying bulky tools with no safe storage at work may be different. Check the ATO’s trips guide above.
Do I need receipts for everything?
Generally yes, beyond the small thresholds the ATO allows for reasonable estimates (like laundry under $150 or phone claims under $50). Keeping records as you go — using myDeductions — beats reconstructing a year of expenses from memory.
This guide is general information only — not financial, legal or tax advice. Amounts and rules change and vary by state and situation. Always confirm with the official sources linked above or a registered professional before making decisions. Information correct as at July 2026.
Official sources: ATO — Deductions you can claim, Assets costing $300 or less, $20,000 instant asset write-off for 2025–26 (small business), Building and construction employees guide, Clothing, laundry and dry-cleaning expenses, Trips you can and can’t claim, Motor vehicle and car expenses, Self-education expenses, Union fees and subscriptions, Mobile phone and internet expenses, Using myDeductions.