In most cases, no — FIFO workers cannot claim flights to and from their regular work site, even if the employer requires them to travel long distances.
Under ATO rules, travel to your regular place of work is generally considered private commuting. This applies even if you live interstate or fly to a remote mining site.
However, there are limited exceptions where flights may become deductible. This guide explains when flights qualify, when they don’t, and how the ATO treats remote site travel.
For a broader overview of FIFO deductions, see the Complete FIFO Tax Deductions List (2026).
When flights ARE deductible
- You travel directly between two different worksites
- You are on-call and required to travel between jobs
- You transport bulky tools that cannot be stored at the workplace
- Your employer does not reimburse the travel and it is required for income
When flights are NOT deductible (most FIFO jobs)
In most FIFO jobs, flights from your home city to your regular rostered site are treated as private travel rather than a deductible work expense. This remains the case even where the distance is long or the site is remote.
- Travel from home to the airport
- Flights from your home city to your rostered site
- Employer-paid flights
- Travel before starting or after finishing employment
Why the ATO treats FIFO travel as private
Even though FIFO work requires long-distance travel, the ATO treats your worksite as your normal place of employment for tax purposes. Because of this, travelling to begin your shift is considered the same as commuting to an office job.
See all FIFO travel deduction rules here
Can FIFO workers claim flights to site?
Usually no. Flights to a regular FIFO worksite are generally treated as private travel.
Can FIFO workers claim employer-paid flights?
No. If your employer paid for the flight or reimbursed you, you generally cannot claim it yourself.
Are flights between worksites deductible?
Sometimes. Flights between different work locations may be deductible where the travel is required for your work.
Can FIFO workers claim travel to the airport too?
Usually not if it is part of ordinary travel from home to your regular worksite.
Related FIFO travel situations
Before lodging your tax return, use our FIFO tax return checklist to organise your receipts, travel records and deduction details.