Tax Deductions for Guards and Security Workers
If you're working as a guards and security workers, there are 29 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 29 deduction categories with 234+ specific items, plus income types and record-keeping requirements — all sourced from the ATO.
Deduction Categories
29
Specific Items
234
Income Types
0
Work-Related Deductions (29)
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 during the income year from being a guard or security worker 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, torch allowance
- as compensation for an aspect of your work such as working conditions or industry peculiarities – for example, broken shift allowance
- 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
- Broken shift allowance
- 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
- Mark is an employee security guard. Each week, Mark works several shifts as a guard at the airport. Mark's employer pays him an aviation allowance for each hour he works at the airport.
- At the end of the income year, the allowance is reported on his income statement.
- Mark must include the amount of the allowance in his tax return but he can't claim a deduction for any expenses against the allowance because he has not incurred any deductible expenses.
- The allowance compensates Mark for his special additional duties. It is not to cover any expenses he might incur.
- Ronaldo is a security guard in an office building. Ronaldo must wear a compulsory uniform in the form of a white shirt with the company's logo on it, black trousers and black shoes. His employer doesn't provide the uniform so Ronaldo buys several shirts and pants, along with a black pair of shoes. Ronaldo's employer pays him a uniform allowance which is shown on his income statement.
- Ronaldo must declare the uniform allowance as income in his tax return.
- Ronaldo can claim a deduction for cost of his uniform shirts. However, Ronaldo can't claim a deduction for the black pants and shoes he buys. These items are conventional and the expenses are private even though Ronaldo only wears the items to work.
Reimbursements
- you don't include the reimbursement as income in your tax return
- you can't claim a deduction for them.
- If your employer pays you the exact amount for expenses you incur (either before or after you incur them), the payment is a reimbursement .
- A reimbursement isn't an allowance.
- If your employer reimburses you for expenses you incur:
Example: cost of buying uniform reimbursed
- Deductions for work expenses
- Record keeping for work expenses
- Jim is an employee security guard. Jim's employer requires him to wear a uniform when he is on duty. When Jim's uniform shirt gets torn, he buys a new one.
- Jim requests a reimbursement for the cost of the shirt from his employer, which is subsequently paid.
- Jim can't claim a deduction for the cost of his uniform shirt and he doesn't have to include the amount of the reimbursement as income in his tax return.
- Find out about guards and security workers:
Car expenses
- live a long way from your usual or regular workplace
- work outside normal business hours – for example, you're on-call, work weekends 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 the 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 security guard directly to your second job as a bartender
- to and from an alternative workplace for the same employer on the same day – for example, between different venues where you perform your duties as a security guard.
- 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: no deduction for home to work travel
- Winston is a security guard who works during the week at a bank in the city. Winston drives his own car into the city and parks in a secure parking centre. He wears his security guard uniform to work and carries a duffel bag containing a change of clothes, a pair of sneakers as well as his lunch and a drink bottle.
- Winston can't claim any car expenses he incurs when driving his car from home to work as the bag and its contents aren't essential to perform his employment duties and they aren't bulky. Even if the items were essential, the bag and its contents are not awkward to transport due to their size and weight and a car is not the only way to transport them conveniently.
Example: travelling to work outside of regular hours
- Penelope is an employee of a security company and works at the front desk of a high-rise office building. She typically works the day roster from 7:00 am until 2:00 pm. Penelope finishes work and returns home at the end of the day.
- At 6:00 pm, she receives a phone call and is asked to return to work to backfill a colleague who has called in sick.
- Even though Penelope is travelling to work outside her regular hours she can’t claim a deduction, it's still private travel between home and her regular workplace.
Example: on call with no fixed place of work
- Edward is an employee of a large security firm. He is employed as a relief security guard so Edward is on call. When an employee is unavailable for their shift, Edward is called in to cover it.
- In a normal week, Edward gets called into work 4 or 5 times and on each occasion, he works at a different location.
- Edward can't claim a deduction for the cost of travelling between his home and each work location. The travel is undertaken to put Edward in the position start work.
- Although Edward has no fixed place of work, Edward does not have shifting places of his employment. Travel is not a fundamental part of his employment and once he reports for duty, he stays at that location for the duration of his shift.
Child care
- You can't claim a deduction for 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 that has protective features or functions that you wear to protect yourself from specific risks of injury or illness at work. For example, bullet-proof vest or high-vis vest. 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 and 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 – 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
- distinctive items with the employer's logo
- compulsory for him to wear at work.
- Koen is a security guard. His employer requires him to wear a black polo shirt embroidered with their logo, plain black pants and black enclosed shoes when he is at work.
- During the year Koen buys 2 of the polo shirts from his employer, 3 pairs of plain black pants and 2 pairs of black enclosed shoes that he only wears to work.
- Koen can claim a deduction for the cost of buying the shirts as they are:
- He can't claim a deduction for the cost of buying the black pants or shoes as they are items of a conventional nature even though he only wears them at work.
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.
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.
Firearms and guns
- decline in value of firearms and guns
- maintenance of firearms and guns
- cost of ammunition
- costs you incur to renew a gun licence.
Example: deduction for a firearm
- Trang is employed as security guard. Due to the danger he faces while carrying out his duties, Trang is required to carry a firearm so he buys one at a cost of $1,200.
- Trang's employer pays him a firearm allowance of $750, which is included on his income statement at the end of the income year.
- Trang can claim a deduction for the decline in value of his firearm over its effective life. Trang must also include the firearm allowance of $750 in his tax return as income.
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 if your employer pays for or reimburses you for the cost of the course.
Fitness expenses
- gym fees and conventional clothing worn at the gym including tracksuits, running or aerobic shoes, socks, sporting shirts or shorts
- the cost of a program specifically designed to manage weight
- the cost of normal food substitutes or the cost of food for special dietary purposes
- the cost of vitamins, minerals or sports supplements, such as protein shakes.
Example: no deduction for gym fees or protein shakes
- Guards and security workers expenses G–O
- Guards and security workers expenses P–S
- Guards and security workers 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. 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. 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
- your employer expects 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
Guard dog expenses
- your work duties require you to use a guard dog
- it is a requirement of your employment that you provide your own guard dog
- the dog is trained to be a guard dog from a young age
- the dog is only for use at work and isn't treated like your pet or your family's pet.
Example: guard dog not connected to employment
- Gabby is a security officer who owns a German shepherd as a guard dog for her protection at home. Gabby can't claim a deduction for maintaining the dog as it is a private expense.
Laundry and maintenance
- protective (for example, a hi-vis jacket)
- occupation specific and not a conventional, everyday piece of clothing
- 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 categories above
- 50c per load if you mix personal items of clothing with work clothing from one of the categories above.
Example: laundry expenses
- Jelani is a prison guard. Her employer provides all staff with compulsory uniforms. She cleans her uniforms as a separate load of washing twice a week. Jelani worked for 48 weeks during the year.
- Jelani can claim a deduction for cleaning her uniforms as they are compulsory for her to wear at work.
- Jelani's claim of $96 for laundry expenses is worked out as follows:
- Number of claimable laundry loads per week × number of weeks × reasonable cost per load
- 2 × 48 × $1 = $96
- As her total claim for laundry expenses is under $150, Jelani isn't required to keep evidence of her laundry expenses. However, if asked, she will still be required to explain how she calculates the claim.
Licences, permits and cards
- You can’t claim the cost of getting your initial licence, regulatory permit, cards or certificates to get a job. For example, your private security licence.
- 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.
Example: security licence
- William is a trainee security guard on probation. On satisfactory completion of the relevant units of competency for obtaining his security licence, William will be made a permanent offer of employment.
- William completes the relevant units of competency and applies for his security licence. The initial cost of obtaining the licence is $160. The licence has to be renewed each year at a cost of $140.
- William can't claim a deduction of $160 for the initial cost of his security licence. When William renews his security licence a year later, he can claim a deduction for the renewal fee of $140.
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, drink or snacks you consume during your normal working hours, even if you receive a meal allowance. These are private expenses.
Example: no deduction for food and drink consumed
- Elsa is a security guard at a night club. As she works in the evening, she purchases dinner when she has her meal break.
- Elsa can't claim a deduction for the cost of food and drinks she buys when she is on her meal break. The food and drink is consumed during her normal shift and the expense is 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 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.
Example: deduction for overtime meal
- Guards and security workers expenses A–F
- Guards and security workers expenses P–S
- Guards and security workers 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 a private expense.
- You can claim a deduction for parking fees and tolls you incur on work-related trips.
Example: parking fees
- Candi drives her own car to work each day and parks in the secure parking centre next to the security company where she works.
- Once a month Candi drives her car to a training facility to complete mandatory training, required for her role as a security consultant. She pays for parking and isn't reimbursed by her employer.
- Candi can't claim the cost of parking at her regular place of work. However, she can claim parking at the training facility as she incurs this cost 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 (mainly outgoing phone calls). He is on a set mobile phone plan of $49 a month.
- He receives an itemised account from his phone provider each month that includes details of his individual 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 is phoning for work. For example, phone calls to his manager.
- Out of the 300 phone calls he has made in a 4-week period, Sebastian works out that 90 (30%) of the individual phone call expenses billed to him are work-related. He applies that percentage to his monthly plan amount ($49 a month).
- He works out his work use percentage for phone calls as follows:
- Total work phone calls ÷ total number of phone calls = work use percentage for calls
- 90 ÷ 300 = 0.30 (that is 30%)
- Sebastian can claim 30% of the total bill of $49 for each month for work purposes, that is:
- $49 × 0.30 = $14.70
- Sebastian worked for 46 weeks of the year (10.6 months), so he calculates his work-related mobile phone expense deduction as follows:
- 10.6 months × $14.70 = $155.82
Example: work and private use
- Linh uses her computer and personal internet account at home to access her work emails and manage her work schedule. She uses her computer and the internet for both work and private purposes.
- Linh keeps a diary for a 4 week period, recording the times she used the internet for work and private purposes.
- Linh's diary showed 5% of her internet time was for work-related activities and 95% was for private use. As her internet service provider charge for the year was $1,200 she can claim:
- $1,200 × 0.05% = $60 for work-related internet use
- If anyone else in Linh's household accesses the internet connection, Linh will need 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.
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
- 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: study expenses
- Denise is studying a Certificate I in security operations while working as a bank teller. She is offered the position of security advisor in the bank’s security division upon the successful completion of her studies.
- Denise can't claim a deduction for her study expenses while employed as a bank teller as the course isn't related to her current employment.
- If Denice continues on to a Certificate II in security operations after commencing in the security advisor role for the bank, she would be able to claim her self-education expenses as the study would improve or maintain her skills in her current role as a security advisor.
Seminars, conferences and training courses
- You can claim for the cost of seminars, conferences and training courses that relate to your work as a guard or security employee.
- 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: deductible training course
- Pierre is a cash-in-transit guard who collects, transfers and delivers cash or other valuables whilst armed. Pierre attends a weapons training course after obtaining employment as a cash-in-transit guard.
- The ability to correctly and effectively use a weapon is an important skill which will enable Pierre to perform his duties safely and effectively.
- Pierre can claim a deduction for the cost he incurs to attend the weapons training course as it will improve and maintain the skills he requires to perform his employment duties.
Example: course expenses paid by the employer
- Henry is a security guard. He provides security to building construction sites. Before commencing his employment Henry is required by his employer to complete a combined occupational health and safety and first aid course. The course ensures that he is able to safely move around the construction sites and provide first aid care in the event of an illness or injury onsite.
- Henry's employer pays for his participation in the course with their preferred provider. The courses require Henry to travel 30km from his workplace to the training venue where he incurs parking costs of $15. Henry pays for these costs on the day and then provides the receipts to his employer who reimburses him for the expenses.
- Henry can't claim a deduction for the course fees, travel expenses or parking as all of these costs are met or reimbursed by his employer.
Sunglasses, sunhats and sunscreen
- must work outdoors in the sun for prolonged periods – for example, to stand in the sun for certain outdoor events such as a music festival
- use these items to protect you from the real and likely risk of illness or injury while at work.
- Guards and security workers expenses A–F
- Guards and security workers expenses G–O
- Guards and security workers 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.
Example: deductible tools and equipment
- Percy is a security guard in a large office building. His role requires him to carry a flashlight, swipe card, radio and keys with him at all times. Percy accesses a number of floors in the building by swipe card or key, to set alarms and turn off the lights at the end of the day. He is also required to be at the building at 4:00 am so that the building is accessible when employees arrive.
- Percy carries the flashlight so that he can see where he is going in the building as he undertakes his tasks.
- Percy buys a utility belt for $89 to carry his flashlight, swipe card, keys and mobile phone when away from the guard's desk.
- As Percy uses the utility belt solely for work related purposes, the item cost less than $300 and he isn't reimbursed by his employer, he can claim an immediate deduction for the cost of the utility belt ($89).
Example: equipment not deductible
- Olivia is a security guard for a shopping complex providing hourly security checks overnight. She drives a car around the complex confirming the front and back entrances are secure.
- Olivia uses a travel mug to drink out of while she is driving to avoid spills. She also purchases a thermos to take coffee to work with her as there are no shops open late at night in the area.
- Olivia can't claim a deduction for her travel mug or thermos. Items used to take food and drinks to work are private expenses.
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 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 received a travel allowance from your employer for the expenses
- your deduction is less than the Commissioner’s reasonable amount.
Example: reasonable allowance amount
- it's less than the reasonable allowance amount
- it's not shown on his income statement
- he spends it all to cover his travel expenses.
Union and professional association fees
- You can claim a deduction for union and professional association fees you pay. If the amount you paid is shown on your income statement or payment summary, you can use it to prove your claim.
Working from home expenses
- use one of the methods set out by us to calculate your deduction
- keep the records required 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, 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
- Guards and security workers expenses A–F
- Guards and security workers expenses G–O
- Guards and security workers expenses P–S
✅ Deduction Checklist for Guards and Security Workers
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 guards and security workers 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 — Guards and Security Workers Guide. Last updated: 2026-03-14.