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Tax deductions · Apprentice

If you're an apprentice, it pays to know what you can claim.

As an apprentice you can claim work-related expenses you paid for yourself and weren't reimbursed, as long as they directly relate to earning your income and you keep records to prove it. You can only claim the work-related portion of any expense.

ⓘ General information only — not personal advice. See full disclaimer below.

Before you claim — the three rules

01
You must have spent the money yourself and weren't reimbursed.
02
The expense must directly relate to earning your income.
03
You must have a record — usually a receipt — to prove it.

You can only claim the work-related portion of an expense, not any part that relates to private use.

Car expenses

You may be able to claim

  • ✓Travel while performing your duties, including trips between different work locations and between different employers.
  • ✓Trips between home and work in limited cases, such as when you have no usual workplace and travel to different sites for the same employer at least every few days.
  • ✓Trips between home and work when you carry bulky tools or equipment (at least 20kg and hard to transport) that your employer requires you to carry, that are essential to your income, and that can't be securely stored at the work site.
  • ✓Work-related vehicle costs (fuel, oil, insurance, repairs, servicing, loan interest, registration and depreciation) if your vehicle carries one tonne or more or nine or more passengers, using actual receipts rather than cents per kilometre.

You generally can't claim

  • ✕Normal trips between home and work, even if you live far away or work outside normal business hours such as weekend shifts.

Self-education expenses

You may be able to claim

  • ✓Self-education costs for a course that relates directly to your current job, such as your apprenticeship course.
  • ✓Travel from home to your place of education and back, or from your workplace to your place of education and back, with records kept.

You generally can't claim

  • ✕Study that only relates to your work in a general way or is designed to help you get a new job, such as studying to become a builder while an apprentice carpenter.
  • ✕Apprenticeship course fees your employer pays outright or reimburses you for on completion.

Tools and equipment expenses

You may be able to claim

  • ✓Tools or equipment you are required to buy for your job; items costing $300 or less can be claimed immediately, while items over $300 are claimed as depreciation over several years.

You generally can't claim

  • ✕The private-use portion of any tools or equipment, and any tools or equipment supplied by your employer or another person.

Clothing expenses

You may be able to claim

  • ✓Buying, mending and cleaning uniforms that are unique and distinctive to your job, such as a uniform your employer requires.
  • ✓Protective clothing your employer requires you to wear, such as hi-vis vests, steel-capped boots and safety glasses.

You generally can't claim

  • ✕Plain clothing worn at work even if your employer requires it or you only wear it for work, such as workwear or tradie wear that doesn't protect you from injury risk.

Other common deductible expenses

  • ✓Protective equipment such as sunscreen, sunhats and sunglasses.
  • ✓Union and professional association fees.
  • ✓Phone expenses for work-related calls or texts (work-related part only).
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Last updated 19 June 2026

General information only — not personal tax advice.This guide is based on the Australian Taxation Office's (ATO) occupation and industry specific guidance and is provided by BelairTax as general information only. It is current as at 19 June 2026 and may change as tax laws, ATO positions and individual circumstances change. It does not take into account your particular objectives, financial situation or needs, and it is not personal tax, financial or legal advice. Whether you can claim a deduction depends on your specific circumstances — generally you must have spent the money yourself and not been reimbursed, the expense must directly relate to earning your income, and you must keep a record (usually a receipt) to prove it. Before acting on any information in this guide, you should obtain personal advice from a registered tax agent that is tailored to your individual situation. BelairTax (Registered Tax Agent, TPB Registration No. 75855001) accepts no liability for any loss arising from reliance on this general information. To discuss your circumstances, contact us on (08) 9295 0807 or at office@belairtax.com.au.

Based on Australian Taxation Office material. © Australian Taxation Office for the Commonwealth of Australia. Licensed under CC BY 3.0 AU. This material has been adapted from the original.