Tax Deductions for Apprentices and Trainees
If you're working as an apprentices and trainees, there are 23 categories of work-related expenses you may be able to claim. Below you'll find every deduction the ATO lists for your occupation — in plain English.
This guide covers 23 deduction categories with 227+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
23
Specific Items
227
Income Types
0
Work-Related Deductions (23)
Amounts you do or don't include
- salary and wages, including bonus or cash payments
- compensation and insurance payments – for example, payments made under an income protection insurance policy to replace salary and wages.
- You must include all the income you receive during the income year as an apprentice or trainee in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or a payment summary will show all your salary, wages and allowances for the income year.
Allowances
- to help you pay for a work expense – for example, a travel allowance when you travel for work
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, living and working in a remote area
- as an amount for having special duties, skills or qualifications – for example, first aid qualifications.
Allowances not on your income statement or payment summary
- don't include it as income in your tax return
- can't claim any deductions for the work expenses the allowance covers.
- include the allowance as income in your tax return
- include a claim for the work expenses you incur in your tax return
- must have records of your expenses.
Allowances and claiming a deduction
- The following table sets out allowances you may receive and when you can claim a deduction.
- Example of allowance type
- Deduction (Yes or No)
- Compensation for an aspect of your work that is unpleasant, special or dangerous or for industry peculiarities
- Living and working in a remote area
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- Tool and equipment allowance
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for the expense.
- Deductions for work expenses
- Record keeping for work expenses
Car expenses
- live a long way from your usual workplace
- have to work outside normal business hours – for example, weekend or early morning shifts.
- You can't claim car expenses as a deduction for normal trips between your home and work. These are private expenses, even if you:
Example: normal trip between home and work
- the tools or equipment are essential to perform your employment duties
- the tools or equipment are bulky, meaning that because of the size and weight, they are awkward to transport
- they can only be transported conveniently using a motor vehicle
- there is no secure storage for such items at the workplace.
- directly between separate jobs on the same day (provided neither of the workplaces is your home) – for example, from your first job as a plumbing apprentice directly to your second job as a security guard
- to and from an alternative workplace for the same employer on the same day – for example, travelling between depots or work sites.
- from home directly to an alternative workplace that isn't a regular place you perform your duties – for example, travelling from home to meet a client at their premises.
- own the car
- lease the car (directly from the finance company)
- hire the car under a purchase agreement (with the car dealership or a finance company).
- vehicle with a carrying capacity of one tonne or more (such as a ute)
- vehicle that can transport nine passengers or more (such as a panel van).
Example: travel to an alternative workplace
- Brock is a trainee accountant. He usually works in his employer's Melbourne city office but occasionally he is required to attend the office in Box Hill to assist one of the senior accountants.
- Brock can claim a deduction for the car expenses he incurs to drive from his home to the office at Box Hill as it is an alternative workplace.
- Brock can't claim a deduction for the car expenses he incurs for driving between his home to the Melbourne city office as that is his regular workplace.
Example: travel to regular workplace carrying bulky equipment by choice
- Merinda works as an apprentice fitter and turner on a mine site. She drives to the mine site each workday. Her work depot is surrounded by a fence and people need to come through a security gate to get onto the premises. There is a building supplied for staff to store their tools when not on duty. The staff have their own personal tool lockers which have combination locks.
- Merinda requires several tools to do her job, so her toolkit is large and heavy. Although there is room to store the toolkit in her locker, she takes it home every day.
- Merinda's tools are bulky, but Merinda has a secure place to store them at the work depot. It is her personal decision to transport them between home and work each day. There is no practical need to transport bulky tools between home and her regular workplace so her daily trips are private.
- Merinda can't claim a deduction for the car expenses she incurs driving between her home and work each day.
Example: shifting places of employment (itinerant work)
- Mitchell works as an apprentice roof tiler and is sent to various sites each day. He travels to the first location from his home and returns home at the end of the day from the last worksite.
- Mitchell is carrying out itinerant work as he is travelling directly between different sites all day. He can claim a deduction for the car expenses he incurs when he travels between home and work each day. Mitchell can also claim car expenses he incurs for the trips between each site during the day.
- However, if Mitchell only attends one site and works there for several days until the job is complete, he would not be carrying out itinerant work. In these circumstances, Mitchell's travel between his home and the site wouldn't be deductible.
Example: actual work-related expenses for ute
- Fuel and oil $4,060
- Repairs $855
- Registration $640
- Decline in value $5,250.
Clothing and uniform expenses (including footwear)
- your employer requires you to wear it
- you only wear these items of clothing at work.
- protective clothing – clothing that has protective features and functions which you wear to protect you from specific risks of injury or illness at work – for example, steel-capped boots, or hi-vis clothing. Conventional clothes you wear at work are not regarded as protective clothing if they lack protective qualities designed for the risks of your work. This includes drill shorts and shirts, socks or closed shoes such as sneakers.
- occupation specific – clothing that distinctively identifies you as a person associated with a particular profession, trade, vocation, occupation or calling – for example, a chef's chequered pants. Items traditionally worn in a profession are not occupation-specific where the clothing is worn by multiple professions.
- a compulsory uniform – clothing your employer explicitly requires you to wear by a workplace agreement or policy, which is strictly and consistently enforced and sufficiently distinct for your organisation – for example, a shirt with your employer's logo on it that must be worn whenever you are working.
- a non-compulsory uniform – a uniform that is not compulsory to wear and that your employer registers on the Register of Approved Occupational Clothing – for example a jacket with your employer's logo on it that is registered and you are encouraged to wear but don't have to.
Example: difference between conventional clothing and protective clothing
- Ryan starts work as an apprentice on a building site and wears cotton drill pants and shirt to work every day. He wears them as they are comfortable to work in and, although they aren't very durable, they provide some protection. Ryan only wears them when he is working.
- Ryan can't claim a deduction for the expense of buying the drill pants and shirts. The clothing only provides very limited protection from injury and they are mostly fulfilling the private need of having to wear clothing.
- After a couple of weeks on the site, Ryan notices he is getting sunburnt through his shirt and that his pants are getting ripped and exposing his legs to potential harm. He buys some UPF50+ work shirts and some heavy-duty abrasion-resistant work trousers and starts wearing them to work instead.
- Ryan can claim a deduction for the cost of the UPF50+ work shirts and heavy-duty abrasion-resistant trousers as they are protecting him from harm at work.
Example: difference between occupation specific clothing and conventional clothing
- Joe is an apprentice chef with 2 jobs. When working at a restaurant he wears the traditional chef's uniform of chequered pants, white jacket and chef's toque. He also works on a food truck, but just wears jeans and a t-shirt at that job.
- Joe can claim a deduction for the cost of his traditional chef's uniform, but not for the clothes he wears when he is working on the food truck. The chef's clothing is occupation specific clothing as it is particular and relevant to his profession, but the jeans and t-shirt are conventional clothes.
Drivers licence
- You can't claim a deduction for the cost to get or renew your drivers licence , even if you must have it as a condition of employment. This is a private expense.
- You can claim a deduction for additional costs you incur to get a special licence or condition on your licence to perform your work duties. For example, the cost you incur to get a heavy vehicle permit.
Example: special licence deductible
- Rhonda is a trainee on a sugar cane farm. Rhonda must operate heavy machinery to carry out her employment duties. To operate some of the machinery she needs a drivers licence and a heavy vehicle permit. Her driver's licence renewal costs her $45 per year and it costs $73 to apply for the heavy vehicle permit.
- The $45 to renew her licence is not deductible because it is a private expense. The cost of the heavy vehicle permit ($73) is deductible as it is an additional expense she incurs which directly relates to her employment duties.
Fines and penalties
- You can't claim a deduction for any fines and penalties you get when you travel to work or during work. Fines may include parking and speeding fines or penalties. For example, a fine you receive for speeding on your way to work.
Example: parking fine not deductible
- Warren is a trainee engineer. Warren's employment duties often require him to drive from the office to various building sites.
- On a couple of occasions when Warren has been running late, he has parked in a loading zone instead of finding a paid car park near the site and received a parking fine.
- Warren can't claim a deduction for the parking fines. It does not matter that Warren is working at the time he is issued with the fine.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- Apprentice and trainee expenses L–O
- Apprentice and trainee expenses P–S
- Apprentice and trainee expenses T–W
Laundry and maintenance
- protective (for example, hi-vis jacket)
- occupation-specific and not a conventional, everyday piece of clothing such as jeans or general business attire
- a uniform either non-compulsory and registered by your employer on the Register of Approved Occupational Clothing or compulsory.
- $1 per load if it only contains work-related clothing from one of the categories above
- 50c per load if you mix personal items of clothing with work-related items from one of the categories listed above.
Licences, permits and cards
- You can't claim the cost of getting your initial licence, regulatory permit, cards or certificates in order to get a job.
- You can claim a deduction for the additional costs you incur to get or renew your licence, regulatory permit, card or certificate to continue to perform your work duties. For example, if you need to have a general construction induction card (White card), to get your job, you can’t claim the initial cost to get it, however you can claim the cost to renew it during the period you are working.
- You can't claim a deduction for the cost to get or renew your drivers licence , even if you must have it as a condition of employment.
Meal and snack expenses
- overtime meal expenses , but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance under an industrial law, award or agreement
- the cost of meals you incur when you are travelling overnight for the purpose of carrying out your employment duties ( travel expenses ).
- You can't claim for the cost of food, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.
Example: meal expenses
- Scarlett is an apprentice carpenter. Occasionally, Scarlett has to travel to work on a site that is located some distance from where she is usually based. When Scarlett is away for 10 hours or more, but is not required to stay overnight near the site, she is paid an allowance to cover her meal expenses.
- Even though Scarlett is paid an allowance, which must be included in her tax return as income, she can't claim a deduction for the cost of any meals or snacks she buys. The expenses are private in nature.
- Scarlett also can't claim a deduction for the cost of the coffee and smoothie mugs she buys to use while at work as these are private in nature.
Overtime meal expenses
- you receive an overtime meal allowance under an industrial law, award or agreement
- the allowance is on your income statement or payment summary as a separate allowance
- you include the allowance in your tax return as income.
- up to the reasonable amount, you don't have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for all your expenses.
- you spent the money
- how you worked out your claim.
Example: overtime meal
- she buys and eats a meal on overtime
- she receives an overtime meal allowance under an industrial agreement
- the overtime meal allowance she receives is shown separately on her income statement
- she includes the overtime meal allowance in her tax return as income.
Example: meal consumed after overtime
- Apprentice and trainee expenses A–K
- Apprentice and trainee expenses P–S
- Apprentice and trainee expenses T–W
Parking fees and tolls
- You can't claim a deduction for parking at or near a regular place of work. You also can't claim a deduction for tolls you incur for trips between your home and regular place of work. These are private expenses.
- You can claim a deduction for parking fees and tolls you incur when you use your car for work-related purposes.
Example: parking fees deductible
- Karlyn is a trainee lawyer. She has to rush some legal documents to the court before it closes for the day. Karlyn uses her car to drive from the office to the court. She parks directly in front of the court and pays a fee for parking which her employer does not reimburse.
- Karlyn can claim the cost of the car parking as a deduction because Karlyn's travel from the office to the court is work-related.
Example: tolls and parking not deductible
- parking near her regular place of work
- the occasional tolls that she incurs when driving between her home and her regular place of work.
- Carissa is a trainee architect and works in the city centre. There is no parking for employees in her building, so Carissa pays for car parking nearby.
- When Carissa is running late for work she takes a quicker route to work and incurs a toll.
- Carissa can't claim a deduction for the cost of:
Phone, data and internet expenses
- provides you with a phone for work and pays for the usage
- reimburses you for the costs you incur.
- Mobile phone, mobile internet and other devices
- Home phone and internet expenses
Example: mobile phone and data used for work and private purposes
- Roz is a trainee real estate agent and uses her phone for work. She has a mobile phone plan that costs $60 per month which includes unlimited calls and 40 GB of data. She receives a bill which itemises all her phone calls and data usage.
- Over the 4 week representative period, Roz made 480 phone calls of which she identifies 384 as being for work purposes. Roz decides to work out her work use percentage on the volume of phone calls.
- Total work calls ÷ Total number of calls = Work use percentage for calls
- 384 ÷ 480 = 0.80 (that is 80%)
- Roz used 30 GB of her allocated data and from her bill she estimates that 21 GB was related to her work. She does this by comparing her usage on the bill with her work diary.
- Total work data use ÷ Total data use = Work use percentage for data
- 21 ÷ 30 = 0.70 (that is 70%)
- Roz takes the average of these to work out her work use percentage.
- [Work use percentage for calls + Work use percentage for data] ÷ 2 = Overall work use percentage
- [80% + 70%] ÷ 2 = 0.75 (that is 75%)
- Roz can claim 75% of the total bill of $60 for each month she works as a trainee real estate agent for the same employer.
- Total bill for each month × Overall work use percentage = Monthly amount to be claimed
- $60 × 75% = $45
- As Roz started on 1 April, she claims for the last 3 months of the income year.
- Monthly claim amount × Number of months = Total claim amount
- $45 × 3 = $135
- Roz keeps a record of her bill that shows how she worked out the work-related use of her phone.
Protective equipment and items
- supplies the protective items
- reimburses you for the cost you incur to buy protective items.
- You can claim a deduction for the cost of protective items if you wear them to protect yourself from the real and likely risk of injury or illness in your work environment or while performing your work duties.
- To be considered protective, the equipment must provide a sufficient degree of protection against the risks of illness or injury you are exposed to in carrying out your work duties. Protective items can include safety glasses, helmets, sunglasses, sunhats and sunscreen and breathing masks.
- For example, an apprentice glazier can claim a deduction for the cost of steel-capped boots, gloves and safety glasses.
- You can't claim a deduction if your employer:
Example: protective items deductible
- Wiremu is a builders' apprentice and works on building sites. His employer requires him to wear a helmet and safety visor on site. If he doesn't wear them, he is at risk of injury.
- There is connection between the expense Wiremu incurs on the helmet and safety visor and the protection the items provide for him while carrying out his duties of employment.
- Wiremu can claim a deduction for the cost of the helmet and safety visor.
Removal and relocation expenses
- You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment, such as your apprenticeship course.
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
- travel between your home and your home to your place of education and then back home
- the first leg of the trip when you travel from home to the place of education and then on to work
- when you travel from work to the place of education and then home
- travel between your work and the place of education and then back to work.
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loan (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: costs of study deductible and not deductible
- Connor is an apprentice hairdresser. Under the terms of his employment, he works at the salon 4 days per week receiving on the job training and spends one day per week doing a Certificate III in Hairdressing.
- Connor's employer pays the fees for the Certificate III to the course provider directly. However, his employer does not pay for or reimburse Connor the cost of textbooks or stationery that he requires for the course.
- The course Connor is taking improves the knowledge and skills he requires to do his job. However, as Connor's employer pays the course fees directly to the course provider, Connor can't claim a deduction for them.
- Connor can claim a deduction for the cost of his textbooks and for the stationery he requires for the course if he keeps written evidence for the expenses. Connor can also claim a deduction for the cost of travelling between his home and the campus where he is doing the Certificate III course.
Example: costs of study deductible
- Barry a trainee accountant. He is studying commerce part-time at university. His employer does not pay or reimburse him for any of the course costs.
- Barry can claim a deduction for the costs associated with the course because the course enables Barry to maintain or increase the specific knowledge required in his current position and to carry out his duties more effectively.
Seminars, conferences and training courses
- You can claim a deduction for the cost of seminars, conferences and training courses that relate to your work as an office worker.
- The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
- You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
- Where you have a dual purpose for attending the seminar, conference or training course, for example you add a holiday of one week to a training course that runs for one week, then you can only claim the work-related portion.
Sunglasses, sunhats and sunscreen
- must spend prolonged periods working outdoors
- use these items to protect yourself from the real and likely risk of illness or injury while at work.
- You can claim a deduction for the work-related use of sunglasses, sunhats and sunscreen if you:
- This includes prescription sunglasses and anti-glare glasses.
- You can only claim a deduction for the work-related use of the products if you also wear them for private purposes.
Example: sunglasses, hat and sunscreen deductible
- Apprentice and trainee expenses A–K
- Apprentice and trainee expenses L–O
- Apprentice and trainee expenses T–W
Tools and equipment
- you use it mainly to produce non-business assessable income
- it's not part of a set that together cost more than $300
- it's not identical, or substantially identical to, other items that together cost more than $300.
- cost more than $300
- is part of a set that together cost more than $300
- is identical, or substantially identical to, other items that together cost more than $300.
Travel expenses
- travel for work
- sleep away from your home overnight in the course of performing your employment duties.
- you slept in accommodation your employer provides
- you eat meals your employer provides
- your employer or a third party reimburses you for any costs you incur.
- you were away overnight
- you spent the money
- the travel directly relates to earning your employment income
- how you work out your claim.
- the travel allowance is not on your income statement or payment summary
- the travel allowance doesn't exceed the Commissioner's reasonable amount (the reasonable amount is the amount we set each year for determining whether an exception from keeping written evidence applies for accommodation, meal and incidental expenses which are covered by a travel allowance)
- you spent the whole allowance on deductible accommodation, meal and incidental expenses (if applicable).
- you receive a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: allowance not on income statement
- the travel allowance was not on his income statement
- the travel allowance he received didn't exceed the Commissioner's reasonable amount
- Bailey spent the whole allowance on deductible accommodation and meal expenses.
Example: allowance on income statement
- Leah is a trainee firefighter. The team Leah works in specialises in search and rescue operations. As part of her training, Leah is required to take part in practice search and rescue operations. These practices often take place in areas outside the metropolitan area Leah is stationed at and involve her sleeping away from home for a couple of nights.
- Leah receives a travel allowance to cover her accommodation, meals and incidental expenses when she is required to travel and stay away from her home overnight for work.
- At the end of the income year, her employer reports the travel allowance on her income statement.
- Leah includes the travel allowance in her tax return. She also claims a deduction for the amount she spent on accommodation, meals and incidental expenses when she travelled for work.
Example: travel expenses deductible
- Leon is training to be a long haul train driver. Leon's shifts often require him to sleep away from his home overnight for work. When Leon's shift involves an overnight stay, his employer provides him with accommodation at the depot. His employer also pays him an allowance to cover his meals for the period he is travelling.
- As Leon is sleeping away from his home in the course of performing his employment duties, he can claim a deduction for the cost of the meals he buys and any incidental expenses he incurs while he is travelling for work.
- Leon can't claim a deduction for accommodation. His accommodation is provided by Leon's employer so he does not incur any accommodation expenses.
- For more information, see TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year?
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. You can use your income statement or payment summary as evidence of the amount you pay if it's shown on there.
Working from home expenses
- use one of the methods set out by us to calculate your deduction
- keep the correct records for the method you choose.
- coffee, tea, milk and other general household items consumed while working from home which your employer may provide you at work
- costs that relate to your children's education, for example, iPads, desks, subscriptions for online learning expenses your employer pays for or reimburses you for, including setting up your home office
- the decline in value of items provided to you by your employer – for example, a laptop or a phone.
- PS LA 2001/6 Verification approaches for electronic device usage expenses
- TR 93/30 Income tax: deductions for home office expenses
- PCG 2023/1 Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach
- Apprentice and trainee expenses A–K
- Apprentice and trainee expenses L–O
- Apprentice and trainee expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Apprentices and Trainees
Use this checklist at tax time to make sure you don't miss any deductions.
💡 Practical Tips
📱 Use the myDeductions Tool
Download the ATO app and use myDeductions to record expenses throughout the year. Much easier than collecting receipts at tax time.
🧾 The $300 Rule
You can claim up to $300 in work-related expenses without receipts — but you must have actually spent the money and it must be related to earning your income.
🏠 Working From Home
If you work from home, you can claim 67 cents per hour (revised fixed rate) for running expenses like electricity, internet, and phone. Keep a record of hours worked.
🚗 Car Expenses
Choose between the cents per km method (85c/km, max 5,000 km) or logbook method (actual expenses × business use %). A 12-week logbook is valid for 5 years if your circumstances don't change.
⚠️ Common Mistakes & ATO Audit Flags
The ATO actively audits apprentices and trainees claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Claiming expenses reimbursed by your employer
Fix: If your employer already paid you back, you can't also claim a deduction. Check your pay slips.
Not keeping receipts for claims over $300
Fix: You must have records for all deductions over $300. Bank/credit card statements alone aren't enough — keep the actual receipts.
Claiming private expenses as work-related
Fix: Only expenses directly related to earning your income are deductible. Personal items worn or used at work don't count.
🔍 ATO Audit Flags
Deductions significantly above average for your occupation
The ATO publishes benchmarks. If your claims are well above the norm, expect a 'please explain'.
Claiming the same expense twice (e.g., WFH and office supplies)
The ATO's data matching catches double-dips. Make sure each expense is claimed once.
Data sourced from the Australian Taxation Office — Apprentices and Trainees Guide. Last updated: 2026-03-14.