FIFO workers usually cannot claim meals or accommodation at their regular rostered work location because the ATO considers it private living expenses.
But exceptions exist — that’s why people get confused.
For a complete overview of FIFO tax rules and deductions, see the full FIFO Tax Guide 2026.
Quick answer:
FIFO workers generally cannot claim meals or accommodation at their normal rostered worksite because they are considered private living expenses. You can only claim them when you are travelling for work.
If you’re unsure about flights, read our guide on flights to site deductions.
Getting to the airport is also treated differently by the ATO.
Why meals and accommodation are usually NOT deductible
- Living away from home ≠ travelling for work
- Regular worksite becomes a normal workplace
- Camp food is private consumption
When FIFO workers CAN claim meals
- Travelling between worksites
- Overnight travel for training
- Short-term work locations
- Employer-directed temporary relocation
Can you claim camp accommodation?
No — if employer provides accommodation at usual site
Yes — only if genuinely travelling for work away from normal roster location
Mention ATO reasoning: sustaining yourself vs performing duties
Living Away From Home Allowance (LAFHA)
- Allowance ≠ automatic deduction
- Employer tax treatment vs employee deduction
- Why most FIFO workers misunderstand this
What about buying your own meals?
Buying lunch, groceries, takeaway at site = still private
This is one of the most searched FIFO myths.
Record keeping requirements
- receipts
- travel proof
- employer instructions
- temporary work evidence
Key takeaway
Regular roster = private
Travel = deductible
Related FIFO tax guides
Who these rules apply to
These rules apply to most Australian FIFO and DIDO workers including mining, oil & gas, shutdown, construction and maintenance workers. The ATO treats a regular rostered site as your normal workplace, even if you fly to it. That is why meals and accommodation at camp are usually private expenses rather than tax deductions.
Can FIFO workers claim meals on site?
No. Meals at your normal rostered worksite are private living expenses and not tax deductible. You can only claim meals when travelling for work.
Can you claim accommodation in a mining camp?
No. Accommodation at your regular FIFO worksite is considered living at work, not travelling for work, so it is not deductible.
What travel can FIFO workers claim?
FIFO workers can claim travel between worksites during a shift, but not travel from home to site or flights to site unless specific ATO exceptions apply.
Summary
Most FIFO workers cannot claim meals or accommodation at their regular site because they are living at work, not travelling for work. Deductions usually only apply when you are required to travel between worksites, not when travelling to your normal rostered location.
Before lodging, use our FIFO tax return checklist to make sure you have all required documents.
Full FIFO Tax Deduction Guide
If you want a full breakdown of FIFO tax rules, common deductions and ATO guidelines, read the guide below.