Tax Deductions for Fire Fighters
Firefighters face unique hazards and expenses — from protective gear to fitness requirements and specialised training. If your brigade doesn't cover it, you can claim it.
This guide covers 30 deduction categories with 251+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
💰 Real-World Example
Sam: Sam is a career firefighter in Victoria. He claimed gym membership for mandatory fitness ($650), protective sunglasses ($180), union fees ($480), and a breathing apparatus maintenance course ($350).
Result: ~$430 back on a $85k salary
Illustrative example only. Your situation may differ.
Deduction Categories
30
Specific Items
251
Income Types
0
Work-Related Deductions (30)
Amounts you do and don't include
- salary and wages, including cash or bonus 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 as a firefighter during the income year in your tax return, this includes:
- Don't include as income any reimbursements you receive.
- Your income statement or 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, tools and equipment
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, being on call
- 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
- from the station to a training facility to attend training
- to attend meetings at other stations.
- 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
- These allowances don't help you pay for deductible work-related expenses
- An amount for certain expenses
- If you incur deductible expenses
- An amount for special skills
- A first aid certificate
- Joe is a firefighter. Occasionally Joe does special administrative duties. For each week he does these duties, his employer pays him a duty allowance.
- At the end of the income year, the allowance is shown on Joe's income statement.
- Joe must declare the duty allowance as income in his tax return.
- Joe can't claim a deduction because he doesn't incur any deductible expenses. The allowance compensates him for taking on special duties. It is not to help pay for any work-related expenses that Joe may incur.
- Bronwyn is a firefighter. During the income year, Bronwyn uses her own car to travel:
- Bronwyn's employer pays her 98c per kilometre when she uses her car for work purposes.
- At the end of the income year, her income statement shows receives an allowance of $313.60 for using her car for work (320 kms × $0.98).
- Bronwyn must include the car allowance as income in her tax return.
- Bronwyn can claim a deduction for the cost of using her car for work purposes. She can't claim the amount of the allowance she receives. Bronwyn must calculate the amount of the deduction using the records she keeps whenever she uses her own car for work purposes.
- In the past year Bronwyn has kept a record of the work trips she does using her own car, but she doesn't keep a logbook. Her records show she travels 320 kms for work purposes.
- As Bronwyn has not kept a logbook, she uses the cents per kilometre method to claim a deduction. The cents per kilometre method rate for the 2024-25 income year is 88c per kilometre.
- Bronwyn claims a deduction of $281.60. She calculates her deduction as 320 kms × $0.88 = $281.60.
Reimbursements
- you don't include the reimbursement as income in your tax return
- can't claim a deduction for the expenses.
- Deductions for work expenses
- Record keeping for work expenses
Car expenses
- live a long way from your usual or regular workplace
- have to work outside normal business hours (for example, weekend or early morning shifts).
- 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, travelling from your firefighting job to your second job as a first aid trainer
- to and from an alternative workplace for the same employer on the same day – for example, travelling from your fire station to a primary school to run a fire safety information session with students
- from home directly to an alternative workplace – for example, travelling from home to a fire station that is not your regular work location.
- 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 9 passengers or more (such as a minibus).
Example: claiming car expenses
- Kate works as an emergency response firefighter and community educator. Her work base is at a fire station but she travels to schools most days to educate students. Kate uses her own car to travel from home to the station to login and pick up supplies, she then travels on to the schools she visits.
- Kate can't claim a deduction for her travel between her home and the fire station. She can claim a deduction for her car expenses for the travel to and from the schools.
Example: travelling to other stations (alternative workplace)
- Lucy works as a station officer in Sydney but is also a qualified firefighter. When a large scale emergency takes place in New South Wales, Lucy is called into work to assist. When she is called in, she travels from her home to the station nearest to the emergency.
- Lucy can claim a deduction for driving to stations other than her regular station because the travel is to an alternative place of work.
Example: salary sacrifice car under a novated lease
- Billy uses a salary sacrifice arrangement through his employer for a car under a novated lease. He drives to the station every day as well as using his car to attend meetings at a different station a couple of times a week.
- Billy can't claim any of the expenses related to the running of his car as it is on a salary sacrifice arrangement and he does not own or lease the car.
- If Billy was to use a car he owns, leases or hires he could claim a deduction for the cost of his travel from the station to the meetings.
Child care
- You can't claim a deduction for the cost of child care (including school holidays and before and after school care) when you’re working. It’s a private expense, and the expenses have no direct connection to earning your income.
Clothing and uniform expenses (including footwear)
- protective clothing – clothing with protective features or functions you wear to protect you from specific risks of injury or illness at work. For example, steel-capped boots or fire-resistant 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 jeans, drill shirts, shorts, trousers, socks, closed shoes.
- occupation-specific – clothing that distinctly identifies you as a person with a particular profession, trade or occupation. For example, a judge's robes or 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 that your employer strictly and consistently enforces you wear by workplace agreement or policy and distinctly identifies either you as an employee working for a particular employer
- the products or services your employer provides.
- a non-compulsory uniform – a uniform that is not compulsory to wear and that your employer registers on the Register of Approved Occupational Clothing.
Example: compulsory uniform with logo
- Ryan is a senior firefighter in Queensland and is regularly interviewed by the media. When Ryan is interviewed, his employer requires that he wear a shirt with the fire service logo on it (that they supply) and black pants.
- Ryan can't claim the cost of the shirt as a deduction as it is supplied by his employer.
- Ryan can't claim the black pants as a deduction as they are conventional clothing and the cost is private.
Example: compulsory uniform and protective clothing and footwear
- Rajesh's employer requires him to wear his fire resistant hi-vis over pants and tunic over his compulsory uniform with his employer's logo. Rajesh must also wear fire resistant boots and a helmet when fighting fires. Rajesh employer supplies all their items.
- Although the uniform is compulsory and some items of his uniform are protective in nature, Rajesh can't claim a deduction as he doesn't incur any costs.
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: claiming drivers licence
- Shane must have a drivers licence and heavy vehicle permit to drive the fire truck. This is a condition of Shane's employment. His driver's licence renewal costs $45 per year and it costs $73 to renew his heavy vehicle permit.
- Shane can't claim a deduction for the $45 to renew his drivers licence because it is a private expense.
- Shane can claim the cost to renew his heavy vehicle permit ($73) as it's an additional expense he must incur to perform his duties as a firefighter.
Entertainment and social functions
- work breakfasts, lunches or dinners
- attendance at sporting events
- gala or social nights
- concerts or dances
- cocktail parties
- other similar types of functions or events.
Fines and penalties
- You can't claim a deduction for any fines or penalties you get when you travel to work or during work. Fines may include parking and speeding fines or penalties.
First aid courses
- a designated first aid person
- need to complete a first aid training course to assist in emergency work situations.
- You can claim a deduction for the cost of first aid training courses if you are both:
- You can't claim a deduction for the cost of first aid training courses if your employer pays for or reimburses you for the cost to attend.
Fitness expenses
- maintain an extremely high level of fitness well above the general occupation standard
- perform ongoing strenuous physical activities as an essential and regular part of your role.
- You generally can’t claim gym and fitness expenses (such as skipping ropes, weights and other fitness equipment) even if you need to pass medical examinations and fitness tests to maintain your employment for your role. These are private expenses except in very limited circumstances.
- You can claim a deduction, in very limited circumstances, where your role requires you to both:
- You can’t in any circumstances claim a deduction for expenses you incur to buy conventional clothing you use in the course of keeping fit. This includes tracksuits, running or aerobic shoes, socks, sporting shirts or shorts.
Example: fitness expenses you can claim
- Jim is a firefighter who works in a specialist search and rescue operations team. He is trained in a range of specialist skills, including structural collapses and tunnel emergencies.
- Jim is regularly tested on his fitness and ongoing strenuous physical activity is an essential part of his job. Jim must maintain an extremely high level of fitness to fulfil his employment duties.
- Jim can claim his fitness expenses, such as weights and gym fees that relate to maintaining his level of fitness well above the normal standard for firefighters.
Example: fitness expenses you can't claim
- Fire fighter expenses G–O
- Fire fighter expenses P–S
- Fire fighter expenses T-W
Glasses, contact lenses and anti-glare glasses
- You can't claim a deduction for prescription glasses or contact lenses , even if you need to wear them while working as these are private expenses.
- You can claim a deduction for the cost of protective glasses if you wear them to reduce the real and likely risk of illness or injury while working as a fire fighter. Protective glasses include anti-glare or photochromatic glasses, sunglasses, safety glasses or goggles.
- You can only claim a deduction for the work-related use of the item.
Grooming expenses
- you receive an allowance for grooming and
- your employer may expect you to be well groomed when at work.
- You can't claim a deduction for hairdressing, cosmetics, hair and skin care products, even if:
- All grooming expenses and products are private expenses.
Laundry and maintenance
- protective (for example, a 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 clothing you wear at work from one of the categories above
- 50c per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: laundry expenses for compulsory uniform
- James is a general duties firefighter. His employer provides him with a compulsory uniform to wear in the course of performing his duties. This consists of utility pants, a shirt and jacket with the employer's logo on them. His employer also provides him with protective clothing (fire-proof tunic and over pants) to wear over his compulsory uniform when his unit is called out to fight a fire. James can claim a deduction for laundering his uniform.
- James launders his uniforms once a week in a single load. He worked for 48 weeks of the income year.
- James calculates his claim as follows:
- 1 × wash per week × $1 per load × 48 weeks of the year = $48.
- As his total claim for laundry expenses is under $150, James doesn't need to keep written evidence of his laundry expenses. However, if asked, he will still need to explain how he calculates his claim.
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 a deduction for the cost of food, drinks or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.
Example: allowance received but no deduction for meal
- Bob attends a factory fire and he remains on duty at the incident for a period of 2 hours. He is entitled to refreshments as per his Enterprise Bargaining Agreement.
- Refreshments weren't provided by his employer and so Bob receives a refreshment allowance of $14.70. This allowance is shown on his income statement at the end of the income year.
- Upon return to the station, Bob buys a meal for $12.80. Bob is required to declare the allowance as income but he can't claim a deduction for the cost of his meal. As the meal is bought and consumed during Bob's ordinary working hours, it's a private expense. Receiving an allowance doesn’t change this.
Example: no deduction for meal
- Ivy is a fire fighter. She starts working a normal shift at 10:00 pm and works through until 6:00 am the following morning.
- During her shift she has a meal break and buys a meal.
- The cost of Ivy's meal is not deductible as she buys and eats it during her normal working hours. It is a private expense.
Newspapers and other news services, magazines and professional publications
- a direct connection between your specific work duties and the content
- the content is specific to your employment and is not general in nature.
- The cost of newspapers, other news services and magazines are generally private expenses and not deductible.
- You can claim a deduction for the cost of buying or subscribing to a professional publication, newspaper, news service or magazine if you can show:
- If you use the publication for work and private purposes, you can only claim the portion related to your work-related use.
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 reasonable amount, you don’t have to get and keep receipts
- more than the reasonable amount, you must get and keep receipts for your expenses.
- you spent the money
- how you work out your claim.
Example: spoilt meal allowance not an overtime meal allowance
- On 10 occasions during the income year Aimee was called out to emergency situations before eating her meal during her meal break.
- On each occasion, she receives an allowance of $16 to compensate her return to duty prior to eating. Although the allowance is paid under an award, the allowance isn't paid to enable Aimee to buy a meal during overtime.
- Any amount Aimee incurs to replace her spoilt meals isn't deductible as these meals are consumed during ordinary working hours. These are private expenses.
Example: deduction for overtime meal
- Fire fighter expenses A–F
- Fire fighter expenses P–S
- Fire fighter 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. This is a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking fees
- Terry drives his own car to work each day. He pays to park in the secure parking centre down the street from the fire station where he works.
- Once a month Terry drives his car to a training facility to complete mandatory training, required for his role as the station health and safety representative. He pays for parking and isn't reimbursed by his employer.
- Terry can't claim the cost he incurs parking at his regular place of work. However, he can claim his parking at the training facility as this is incurred on a work-related trip.
Phone, data and internet expenses
- provides you with a phone for work and pays for your usage
- reimburses you for the costs you incur.
- Mobile phone, mobile internet and other devices
- Home phone and internet expenses
Example: calculating phone expenses
- Sebastian uses his mobile phone for work purposes. He is on a set plan of $69 a month.
- He receives an itemised account from his phone provider each month that includes details of his individual phone calls.
- At least once a year, Sebastian prints out his account and highlights the work-related phone calls he made. He makes notes on his account for the first month about who he's phoning for work – for example, his manager and his colleagues.
- Out of the 300 phone calls he has made in a 4-week period, Sebastian works out that 30 (10%) of the individual phone call expenses billed to him are for work. He applies that percentage to his monthly plan amount ($69 a month).
- He works out his phone calls for work purposes as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for phone calls
- 30 ÷ 300 = 0.10 (that is 10%)
- Sebastian can claim 10% of the total bill of $69 for each month for work purposes, which is:
- $69 × 0.10 = $6.90
- Since Sebastian was only at work for 46 weeks of the year (10.6 months), he calculates his work-related mobile phone expense deduction as follows:
- 10.6 months × $6.90 = $73.14
Example: work and private use
- Sylvette uses her computer and personal internet account at home to access her emails, complete training and keep up to date with new procedures. Sylvette also uses her computer and the internet for private purposes.
- Sylvette's internet use diary showed 10% of her internet time was for work-related activities and 90% was for private use. As her internet service provider charge for the year was $1,200 she can claim:
- $1,200 × 0.10 = $120 as work-related internet use.
- If anyone else was accessing the internet connection, Sylvette needs to reduce her claim to account for their use.
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.
Example: relocation due to transfer
- Caitlyn is a firefighter in Sydney. She is temporarily transfers to Newcastle for 2 years.
- Caitlyn can't claim a deduction for her relocation costs, rent or other living expenses.
Repairs to tools and equipment
- You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Self-education expenses
- maintains or improves the skills and knowledge you need for your current duties – for example, first aid updates or Certificate 4 in public safety (firefighting supervision)
- results in or is likely to result in an increase in your income from your current employment.
- 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.
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loans (AASL)
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
Example: education related to current employment
- there is sufficient connection with her current income-earning activities and
- the study will result in an increase in her income from her current employment.
- Jane is an employee firefighter. She is doing a Certificate of Fire Technology. When she completes the course, she will be paid additional salary and wages in the form of a qualification allowance.
- Jane can claim a deduction for the cost of this course as:
Seminars, conferences and training courses
- You can claim for the cost of seminars, conferences and training courses that relate to your work as a fire fighter.
- 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 you can only claim the work-related portion. For example you add a holiday of one week to a training course that runs for one week.
Example: work-related training course
- Ethan is a firefighter in Adelaide. He enrols in a respond to urban fire course which is run over 2 days at the Australasia Fire & Emergency Response college in Sydney.
- Ethan's employer pays for his flights, the training course and his accommodation and meals while he attends the college.
- Even though the course is related to Ethan's current income earning activities, he can't claim a deduction for the training course or his airfares, accommodation and meals while he is attending the course. The expenses are paid directly by his employer so he does not incur any expenses.
Stationery
- You can claim a deduction for the cost of stationery, such as logbooks, diaries and pens that you buy and use for work.
- You can't claim a deduction if your employer pays for or reimburses you for these expenses.
Sunglasses, sunhats and sunscreens
- must work in the sun for extended periods
- use these items to protect you 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 lotions 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: claiming sunglasses
- Fire fighter expenses A–F
- Fire fighter expenses G–O
- Fire fighter expenses T-W
Taxi, ride-share, public transport and car hire
- You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location because a fleet vehicle was not available.
- You can’t claim a deduction for transport expenses you incur to travel between home and your regular place of work, these are private expenses.
- You can't claim a deduction if your employer reimburses you for these expenses.
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.
Example: deduction for tools
- Benjamin is a firefighter in the bushfire services team. He buys an axe for $129, a bushfire beater for $45 and a portable firefighting pump for $750 to use when he and his colleagues are called out to a bushfire. Benjamin's employer doesn't provide or reimburse Benjamin for this expense.
- As the axe and bush fire beater cost less than $300 he can claim a deduction for their cost in the year he buys them.
- Benjamin can claim a deduction for the decline in value of the portable firefighting pump over its effective life.
Example: equipment used for private purposes
- Jesse is a firefighter in the rescue services team. Jesse buys a computer which he uses to check his roster each week. He thinks he may also need the computer to do some study for his role. However, due to a change in his circumstances, he never ends up doing any work-related study. Jesse and other members of his family use the computer for private purposes
- Jesse can't claim a deduction for the decline in value of the computer. The computer is used for private purposes, checking his roster is incidental.
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 have spent the money
- the travel directly relates to earning your employment income
- how you worked out your claim.
- the travel allowance is not shown 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: travel for work deductible
- Jim is a firefighting trainer based in Melbourne. He trains new recruits at Falls Creek and the surrounding stations. The training runs for 3 days at a time.
- Jim travels to Falls Creek the night before the training starts and travels back to Melbourne after the third day of the training. He arrives home at 9pm on the evening of the third day.
- Jim receives an allowance of $495 to cover his accommodation and meals while he is travelling. The allowance is included on his income statement at the end of the income year.
- While he is in Falls Creek, Jim stays in accommodation which cost him $110 per night. Jim eats at the same places each day and spends approximately $23 for breakfast, $19 for lunch and $35 for dinner. On the way home from Falls Creek Jim spends $21 on his dinner. These amounts are all less than the reasonable amounts.
- As the amounts Jim is claiming for accommodation and meals are less than the reasonable amounts, Jim doesn't have to get and keep records to show his expenses. However, if asked, he may be asked to show how he calculated his claim.
- At the end of the year, Jim declares the allowance of $495 received from his employer as income in his return and claims a deduction of $582 which he has calculated as follows:
- Accommodation for 3 nights × $110 = $330
- 4 dinners ($35 × 3) + $21 = $126
- 3 lunches $19 × 3 = $57
- 3 breakfasts $23 × 3 = $69
- Total amount spent $330 + $126 + $69 + $57 = $582
- 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.
Watches and smart watches
- You can't claim a deduction for the cost of buying or maintaining watches or smart watches , even if they are required as part of your job. This is a private expense.
- Similar to ordinary watches, a smart watch (that connects to a phone or other device to provide notifications, apps and GPS, for example) is a private expense and not deductible under ordinary circumstances.
- However, you may be able to claim a deduction for the work-related use of a smart watch. You can claim a deduction where you require some of the smart watch's functions as an essential part of your employment activities. To show the work-related use of the watch, you will need to keep a diary or similar record of your use of the watch for a representative period.
Example: smart watch not deductible
- Fire fighter expenses A–F
- Fire fighter expenses G–O
- Fire fighter expenses P–S
- Income and allowances
- Record keeping for work expenses
✅ Deduction Checklist for Fire Fighters
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 fire fighters claims. Avoid these common errors and know what triggers extra scrutiny.
❌ Common Mistakes
Not claiming fitness expenses when mandated
Fix: If your role requires passing fitness tests, related gym and fitness costs are deductible.
Forgetting overtime meal expenses
Fix: Meals during extended callouts and emergencies may be deductible under the travel allowance rules.
Missing first aid and rescue certification costs
Fix: If you pay for specialised certifications (rope rescue, hazmat, etc.) yourself, they're deductible.
🔍 ATO Audit Flags
Gym claims without employer fitness requirement
General fitness isn't enough — there must be a documented employer requirement for physical fitness.
Claiming protective equipment provided by the service
Fire services generally provide all PPE. Only claim items you genuinely purchased yourself.
Data sourced from the Australian Taxation Office — Fire Fighters Guide. Last updated: 2026-03-14.