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Tax deductions · Mining

If you're a miner, it pays to know what you can claim.

A plain-English guide to the work-related deductions miners may be able to claim, covering car, travel, clothing and meal expenses. Remember you must have paid the cost yourself, it must relate to earning your income, and you need a record to prove it.

ⓘ 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

  • ✓Driving between separate jobs on the same day, such as working for two different employers.
  • ✓Driving to and from an alternate workplace for the same employer on the same day, such as travelling from a depot to a mine site.

You generally can't claim

  • ✕Trips between home and work, even if you live a long way from your usual workplace or work outside normal hours (limited exceptions apply for carrying bulky tools or equipment).
  • ✕Trips carrying bulky equipment unless your employer requires you to transport it, it's essential to earning your income, there's no secure storage at work, and the item is bulky (at least 20kg or cumbersome).

Travel expenses

You may be able to claim

  • ✓Meals, accommodation and incidental costs when you travel overnight for work and don't attend your usual location, such as travelling to a remote area, provided you incurred the cost carrying out your duties and weren't provided for or reimbursed.

You generally can't claim

  • ✕A deduction just because you received a travel allowance; you still need to show you were away overnight, paid the money yourself, and the travel related directly to earning your income.

Clothing and laundry expenses

You may be able to claim

  • ✓The cost of buying, hiring, mending or cleaning uniforms unique and distinctive to your job, or protective clothing your employer requires, such as steel-capped boots, hi-vis vests, fire-resistant and sun-protection clothing.

You generally can't claim

  • ✕The cost of buying or cleaning plain clothing worn at work, even if you only wear it to work and your employer tells you to, such as standard jeans, drill shirts and trousers.

Meal expenses

You may be able to claim

  • ✓Meals when you travel away from home overnight for work.
  • ✓Overtime meals where you worked overtime and took a meal break, and your employer paid an overtime meal allowance under an industrial law, award or agreement.

You generally can't claim

  • ✕The cost of meals eaten during a normal working day, as this is private, even if you receive an allowance to cover it.

Other common deductible expenses

  • ✓Sunscreen and sunglasses if you're required to work outside.
  • ✓The work-related portion of phone expenses if you have to make calls or send texts for work.
  • ✓Union fees.
  • ✓Renewing (not obtaining) machinery licences.
Book an appointment →Read the official ATO guide

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.