Quick answer
FIFO workers can claim self-education and training expenses if the course directly relates to their current job and improves the skills used to earn income. You cannot claim training that helps you get a new job or change occupations.
When training is deductible
The ATO allows deductions when the training maintains or improves the skills you already use at work.
Common deductible FIFO
examples:
- Working at heights refresher
- Confined space refresher
- First aid renewal required for your role
- High risk work licence renewal
- Machine or equipment certification for your current job
- Safety courses required by employer
- Software training used in your current role
If the training helps you perform your existing duties better, it is usually deductible.
When training is NOT deductible
You cannot claim education expenses that help you start a different occupation or move into a new career path.
Examples not deductible:
- Studying to become a supervisor or manager
- Trade qualification for a different trade
- University degree unrelated to current duties
- Courses required before getting the job
- Tickets needed to change roles entirely
The rule is simple:
Improve current job = deductible
Qualify for new job = not deductible
What expenses you can claim
If the course qualifies, you may also claim related costs:
- Course or enrolment fees
- Textbooks and training materials
- Travel to training location
- Parking fees
- Internet usage for online training
Some work expenses like tools and equipment or phone and internet usage may also be deductible while completing training.
Travel for training
If you attend training at a different location from your normal workplace, travel may be deductible because you are travelling for work purposes.
Keep evidence showing the training was work related.
Travel rules can vary depending on whether you are travelling between worksites.
Real FIFO example
An operator completes a confined space refresher required to continue working on site. The course maintains their existing skills, so the course fee and travel are deductible.
Another worker studies a diploma to move into management. This is a new occupation pathway and is not deductible.
Record keeping
Keep:
- receipts
- enrolment confirmation
- course outline
- proof it relates to your job
The ATO often checks education claims because they are commonly misclaimed.
Some workers also receive allowances while attending courses — see overtime and allowances tax rules.
Summary
FIFO workers can claim training that maintains or improves their current job skills. Courses that help you change careers or get a promotion into a new role are not deductible.
Full FIFO Tax Deduction Guide
If you want a full breakdown of FIFO tax rules, common deductions and ATO guidelines, read the guide below.
Read the Complete FIFO Tax Deductions Guide (2026)