FIFO workers often ask whether their roster — 2:1, 8:6, 7:7 or similar — changes what they can claim on tax. The short answer is: your roster doesn’t change the ATO rules, but it can affect how much you spend on travel, meals, and accommodation. Here’s how deductions work depending on your swing.
Does Your FIFO Roster Change Your Tax?
Your roster does not change what is deductible.
The ATO only cares about:
- Whether the expense is work-related
- Whether you paid for it yourself
- Whether you were reimbursed
- Whether you kept records
However, different rosters create different expense patterns.
2/1 Roster (Two Weeks On, One Week Off)
Common situation: You live in Brisbane, fly to WA for two weeks, then return home for one week.
What you can usually claim:
- Travel between different worksites (if required)
- Tools and equipment
- Union fees
- Laundry for required uniforms
What you usually cannot claim:
- Flights paid by employer
- Meals at camp (if provided)
- Travel from home to the airport (usually private)
Longer swings do not automatically mean bigger deductions.
8/6 Roster
With an 8 days on / 6 days off roster, you’re travelling more frequently.
Tax rules stay the same, but:
- You may incur more personal travel costs
- Shorter swings often mean less incidental spending onsite
If your employer covers flights and camp, there may be very little travel to claim.
7/7 Roster
This is one of the most common FIFO patterns.
Important point: Commuting from your home to the departure airport is generally not deductible — even if you only travel every second week. Read our full guide on travel to the airport rules.
The ATO treats this as private travel in most cases.
However, travel between worksites during your swing may be deductible. See our detailed guide on travel between work sites deductions.
Does a Longer Roster Mean a Bigger Refund?
No.
Refund size depends on:
- Total income
- Total legitimate deductions
- Tax withheld
- Private vs work-related expenses
Your swing length does not change the law.
Example – FIFO Worker on $150k
2/1 roster
Employer pays flights + camp
Claimable:
- $800 tools
- $400 laundry
- $700 union fees
The roster did not change eligibility — only actual out-of-pocket costs matter.
Summary
- Your FIFO roster does not change ATO deduction rules.
- You can only claim genuine work-related expenses you paid yourself.
- Longer swings don’t automatically mean bigger tax refunds.
Full FIFO Tax Deduction Guide
If you want a full breakdown of FIFO tax rules, common deductions and ATO guidelines, read the guide below.