Why normal travel is not deductible
The ATO treats travel between home and your regular workplace as private travel — even if the distance is long or remote.
For FIFO workers this includes:
- Driving to the airport
- Driving to a pickup point
- Driving to site before your swing
- Driving home after your swing
It does not matter how far you travel or how remote the mine is.
Because you are travelling to start work, not performing work duties yet, the expense is private.
When FIFO workers CAN claim transport costs
You can claim transport expenses when the travel is required to perform your job — not just to get to work.
Examples of deductible travel:
- Travelling between different work areas on site
- Driving between multiple worksites during a shift
- Collecting equipment or parts from another location
- Attending training at a different work location
This type of travel is considered work-related because you have already started your duties.
Using your own car for work
If you use your own vehicle for deductible work travel, you may be able to claim using either:
Cents per kilometre method
- Up to 5,000 km per year
- No receipts required
- You must still be able to explain how you worked out the claim
Logbook method
- keep a 12-week logbook
- claim the work-use percentage of your car expenses
- keep records for fuel, servicing, insurance, registration and other eligible costs
Travel to airport and flights
Driving to the airport before your swing is still private travel.
See our detailed guide on travel to airport rules and flights to site rules for the specific FIFO exceptions that sometimes apply.
Bus transport and employer transport
Transport provided by your employer (bus or charter transport) is not deductible because you did not pay for it.
If you pay for private transport to get to your normal workplace, it is still private travel and not deductible.
Record keeping
To claim vehicle expenses you should keep:
- Diary or roster showing work locations
- Logbook (if using logbook method)
- Fuel or servicing receipts
- Evidence showing the travel was work related
Real FIFO example
A mechanical fitter drives his own ute between the processing plant and workshop multiple times per shift to collect parts and tools.
Because this travel happens while performing work duties, the kilometres are deductible.
Driving from home to the airport at the start of the swing is not deductible.
Summary
FIFO workers generally cannot claim travel to their normal workplace, including airport travel.
But transport used while performing work duties — such as travelling between worksites — may be claimed if records are kept.
Can FIFO workers claim car travel to site?
Usually no. Travel from home to your regular FIFO worksite is generally treated as private travel.
Can FIFO workers claim travel to the airport?
Usually no, where it is part of ordinary travel to start your swing.
Can FIFO workers claim travel between worksites?
Usually yes, where the travel happens during paid duties between different work locations.
Can FIFO workers claim employer-provided transport?
No. If the employer provides the vehicle or pays the transport cost, you generally cannot claim it yourself.
Related FIFO travel and transport guides
Read the Complete FIFO Tax Deductions List
For a broader overview of FIFO deductions, read the Complete FIFO Tax Deductions List (2026). It covers travel, tools, uniforms, phone use, training and other common claim categories.