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Tax deductions · Security industry

If you're a security industry employee, it pays to know what you can claim.

Working in the security industry comes with specific work-related deductions. Here's a plain-English guide to what generally counts and what doesn't.

ⓘ 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

  • ✓The cost of driving between separate workplaces because you have a second job.
  • ✓The cost of driving to an alternate workplace for the same employer on the same day, such as between venues.

You generally can't claim

  • ✕Trips between home and work, even if you live far away or work outside normal hours, are on call, or work weekends or early shifts.
  • ✕Costs when using a badged or unbadged employer-provided vehicle, unless you paid for fuel, weren't reimbursed, and the cost arose from your duties.

Clothing expenses and laundry

You may be able to claim

  • ✓Buying, hiring, mending or cleaning uniforms that are unique and distinctive to your job.
  • ✓Protective clothing your employer requires, such as a bullet-proof vest or high-vis vest.
  • ✓Laundering occupation-specific clothing or a distinctive uniform.

You generally can't claim

  • ✕Buying or cleaning plain clothing such as black trousers or supportive boots, even if required by your employer.
  • ✕Clothing and laundry costs if your employer supplies and launders the clothing.

Self-education expenses

You may be able to claim

  • ✓Self-education that relates directly to your current job and maintains or improves your skills or may increase your income, such as a self-defence course.

You generally can't claim

  • ✕Study that only relates generally to your job or helps you get a new job, such as moving from security guard to police officer.

Meals

You may be able to claim

  • ✓The cost of a meal eaten during overtime if your employer paid an overtime meal allowance under an industrial law, award or agreement.

You generally can't claim

  • ✕Meals eaten during a normal working day, even if you receive an allowance, as these are private.

Licence expenses

You may be able to claim

  • ✓Renewal fees for a licence or ticket required to perform your security industry duties.

You generally can't claim

  • ✕The cost of obtaining your initial licence or ticket.

Guard dog expenses

You may be able to claim

  • ✓Ongoing expenses such as food, veterinary costs and registration if your employment requires you to provide and use a suitable, trained guard dog that is not a family pet.

You generally can't claim

  • ✕Guard dog expenses if the dog is your family pet or if providing one isn't a requirement of your job.
  • ✕The initial cost of purchasing the dog, as it is a capital expense.

Other expenses

You may be able to claim

  • ✓Phone and internet usage if your employer needs you to use your personal devices for work.
  • ✓Union and professional association fees.

You generally can't claim

  • ✕Any cost that was met or reimbursed by your employer.
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.