This guide explains the main FIFO tax deductions that may apply to Australian workers in mining, construction, oil and gas, and remote project roles. It brings together the most common deduction categories in one place and links to more detailed guides for each topic.
For a full overview, see the complete FIFO tax guide.
Not every FIFO worker can claim the same expenses. Whether something is deductible depends on why you paid for it, whether it was directly related to earning your income, whether your employer reimbursed you, and whether you kept the right records.
Use this page as a starting point to understand common FIFO tax deduction categories, what is usually not deductible, and which detailed guide to read next.
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FIFO tax deductions at a glance
FIFO workers may be able to claim some work-related travel, tools, protective clothing, laundry, phone use, training and other employment expenses. However, many common costs connected to FIFO life are still private and cannot be claimed.
In general, a FIFO expense usually needs to meet all of these points before it may be deductible:
- you paid for it yourself
- it was directly related to earning your income
- you were not reimbursed by your employer
- you can support the claim with records
Fly-in fly-out tax deductions explained
Fly-in fly-out tax deductions depend on the specific circumstances of your job. While many FIFO workers assume travel and accommodation are automatically deductible, this is not always the case under ATO rules.
In general, expenses are only deductible if they are directly related to earning your income and are not considered private. This means that flights to site, meals, and accommodation are often not deductible unless specific conditions are met.
Understanding the difference between private and work-related travel is essential for FIFO workers to avoid incorrect claims.
What can FIFO workers claim on tax in Australia?
FIFO workers in Australia may be able to claim certain work-related expenses where they meet ATO requirements.
Common examples include:
- tools and equipment used for work
- protective clothing and uniforms
- work-related phone and internet use
- training and licences required for your job
- travel between worksites (not home to work)
Each expense must be directly related to earning your income, paid for by you, and supported with records.
Complete FIFO Tax Deductions Breakdown
- Flights to site
- Travel to airport
- Travel between worksites
- Meals and accommodation
- Laundry and uniforms
- Tools and equipment
- Phone and internet
- Overtime, allowances and bonuses
- Car and transport expenses
- Self-education and training deductions
Each guide explains eligibility rules, exceptions, and real FIFO examples.
Many FIFO workers either overclaim or miss deductions entirely because the rules depend on why the expense occurred, not just what was paid.
This guide explains every common FIFO tax deduction in one place and links to detailed explanations for each category.
Travel deductions
Some FIFO travel is deductible and some is not. Travel from home to your regular work location is usually not deductible, but certain work-related travel may be claimable depending on the situation.
Accommodation and meal situations
Meals and accommodation are often private expenses unless specific work travel or allowance rules apply. FIFO workers should be careful not to assume camp meals or ordinary living costs are automatically deductible.
Work clothing and laundry
Protective clothing, occupation-specific items and compulsory uniforms may be deductible. Ordinary clothes are generally not deductible, even if worn to work.
- Laundry and uniforms
- Protective PPE
Tools and equipment
Tools and equipment used to earn your income may be deductible if you paid for them yourself and they were not provided by your employer.
- tools and equipment deductions
- depreciation rules
Phone and internet
Phone and internet costs may be claimable to the extent they were used for work. Only the work-related portion is usually deductible.
Training and education
Training, licences and courses may be deductible where they maintain or improve the skills you use in your current job. Study that helps you move into a different job is usually not deductible.
Allowances and overtime
Receiving an allowance does not automatically mean you can claim a deduction. You generally need to actually spend money on a deductible work-related expense before claiming anything.
Car and transport
Car and transport claims depend heavily on why the trip happened. Ordinary travel to your regular worksite is usually not deductible, but some work-related transport can be.
Not sure what you can actually claim?
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What FIFO workers usually cannot claim
FIFO workers cannot automatically claim every cost connected with travel, rosters, camp life or working away from home. Many expenses remain private even if they feel closely connected to the job.
Expenses that are often not deductible include:
- normal travel between home and your regular work
- sitecamp meals in ordinary situations
- private accommodation or living costs
- normal clothing
- expenses paid by your employer
- costs you did not actually incur yourself
Whether something is deductible always depends on the specific facts and the work-related purpose of the expense.
Records FIFO workers should keep
Good records make it easier to prepare your return and support any deduction you claim. Depending on the expense, FIFO workers may need receipts, invoices, bank statements, logbooks, diary entries, payslips, allowance records or notes showing the work-related percentage of use.
This is especially important for shared-use expenses such as phone and internet costs, and for any claim where the reason for the expense is not obvious from the receipt alone.
Common FIFO tax deduction mistakes
Common FIFO tax mistakes often include:
- claiming travel from home to a regular worksite
- claiming camp meals in ordinary circumstances
- claiming normal clothing instead of protective or compulsory workwear
- assuming an allowance automatically creates a deduction
- claiming expenses paid by the employer
- claiming without proper records
Don’t leave your tax refund to guesswork
Most FIFO workers either miss deductions or claim things incorrectly.
This toolkit helps you:
• Claim correctly
• Stay organised
• Avoid costly mistakes
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To estimate your income before claiming deductions, use our FIFO take home pay calculator.
Summary
FIFO tax deductions depend on why you paid the expense, not just the fact you work FIFO. Some work-related travel, tools, training, phone use and protective clothing may be deductible, but most ordinary living and private costs are not.
Use this guide to identify the right deduction category first, then read the detailed guide before claiming in your tax return.
Still have questions? See our FIFO Tax FAQ Australia guide.
👉 Free FIFO Tax Return Checklist (Preview)
Before lodging your tax return, download the FIFO Tax Return Checklist to help organise your receipts, allowance records, income statements and deduction details.
This is a basic checklist. For the full deduction system and tracker, see the FIFO Tax Deduction Toolkit.