Many FIFO sites use buses to transport workers from the airport or camp to the worksite.
Because it feels like part of the job, workers often assume the cost is tax deductible.
Whether it is deductible usually depends on who paid for the transport and whether the travel happened before work started or while you were already performing your duties.
When bus transport is NOT deductible
You cannot claim the bus trip if:
- The employer provides the bus for free
- The cost is deducted pre-tax from your pay
- The transport is simply getting you to your shift location
- It occurs before you start paid work duties
Even though the site requires the bus, the ATO usually treats it as a continuation of getting to work.
No out-of-pocket expense = no deduction.
When bus transport CAN be deductible
You may be able to claim it if:
- You personally pay for the transport and are not reimbursed
- You travel between multiple work locations during a shift
- The bus is used while already on paid duty
- It is required as part of performing your job tasks (not just arriving at work)
This is uncommon but valid in certain contractor or multi-site roles.
Important distinction
The key rule is whether the travel is part of getting to work or part of doing your work.
- Travel to start work = usually private
- Travel while performing work duties = may be deductible
Most site bus transport happens before your shift starts, so it is usually treated as private travel.
Record keeping
If you pay for the bus and believe it qualifies:
- Keep tickets or payment records
- Keep rosters showing shift start time
- Note why the travel was required during work duties
Without proof the claim will likely be rejected.
Can FIFO workers claim bus transport to site?
Usually no. Bus transport to site is often treated as part of ordinary travel to work, especially where it happens before paid duties begin.
Can FIFO workers claim employer-provided bus transport?
No. If your employer provides the bus for free, or you do not pay the cost yourself, you generally cannot claim it.
When can bus transport be deductible?
Sometimes, where you personally pay for the transport, are not reimbursed, and the travel occurs between work locations or while performing your duties.
Related FIFO travel 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.