Many FIFO workers believe they must keep a receipt for every deduction they claim on their tax return.
While keeping records is always recommended, the Australian Taxation Office (ATO) allows workers to claim some work-related expenses without receipts in certain situations.
This rule can be helpful for smaller work expenses that may be difficult to track.
However, there are limits and important conditions that workers should understand before claiming deductions without receipts.
The ATO $300 Rule
The ATO allows workers to claim up to $300 in work-related expenses without providing receipts.
This does not mean deductions are automatically approved. Workers must still be able to explain:
• what the expense was
• how it relates to earning income
• how the amount was calculated
If the total claim for work-related expenses is $300 or less, receipts are not required.
However, workers should still ensure the claim is accurate and legitimate.
Common FIFO Expenses That May Fall Under This Rule
Some smaller FIFO work expenses may fall within the $300 rule.
Examples may include:
• small tools or equipment
• work-related phone usage
• laundry costs for protective clothing
• minor training materials
These expenses must still be directly related to earning income.
When Receipts Are Still Required
Receipts are required when:
• total work-related deductions exceed $300
• the expense is significant
• the ATO requests supporting evidence
For larger expenses such as tools, travel or training, workers should keep proper records and receipts.
Understanding FIFO Tax Deductions
FIFO workers often have a range of work-related expenses depending on their role and roster arrangements.
To see a full breakdown of deductions FIFO workers may be able to claim, read the guide below.
👉 Complete FIFO Tax Deductions Guide (2026)
Don’t leave your tax refund to guesswork
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