What tax deductions can working holiday makers claim in Australia?

What work-related clothing can you claim?

Specific work clothing is deductible:

• Uniforms with a logo or distinct design required by your employer
• Protective clothing (steel-cap boots, hi-vis vests, sunscreen for outdoor work)
• Safety gear (gloves, hard hats, goggles)
• Laundry and dry-cleaning costs for the above items

What is not deductible:

• Generic clothing, even if you only wear it to work (black pants, white shirts for hospitality)
• Conventional business attire
• Plain clothes that happen to be required as a uniform

What tools and equipment can you claim?

Tools you buy to do your job are deductible:

• Knife rolls, chef whites, and kitchen tools for hospitality
• Work boots and safety equipment for construction or farm work
• Tools for tradespeople (mechanics, builders, electricians)
• Camera and lighting equipment for content creators or photographers

Items costing under $300 each can be claimed in full in the year of purchase. Larger items must be depreciated over time. We work out the optimal treatment when we prepare your return.

What travel expenses can you claim?

Travel rules for backpackers:

• Deductible: travel between different work sites on the same day
• Deductible: travel for work meetings or training away from your regular workplace
• Not deductible: travel between home and your regular workplace (this is private travel)

If you carry heavy or bulky equipment to work that cannot be left at the workplace, there may be exceptions. Send us the details and we will check.

Can you claim phone and internet?

You can claim the work-related portion of:

• Mobile phone bills
• Home internet
• Devices used for work (laptops, tablets)

You need to work out the work-related percentage based on your actual usage. Keep a four-week diary of work versus personal use as evidence. We help you calculate a reasonable percentage when we prepare your return.

Common deductions for working holiday makers

The most frequently claimed deductions for backpackers:

• Sun protection (sunscreen, sunglasses, sun hat) for outdoor workers
• Work boots and high-vis gear for farm and construction work
• Knife rolls and chef uniforms for kitchen work
• Phone use for staying in contact with employers and checking rosters
• Tax agent fees (yes, our fee for lodging your return is itself deductible)
• Working-from-home expenses for any remote contractor work
• Self-education expenses for courses directly relevant to your current work

What you cannot deduct

• Personal expenses unrelated to earning income
• Meals (except when travelling away from home overnight for work)
• Costs reimbursed by your employer
• Travel between home and your regular workplace
• Generic clothing
• Expenses for getting your visa or visa-related travel

What records do you need to keep?

For every deduction, you need a record:

• A receipt showing the date, supplier, item, and amount
• A bank or credit card statement showing the transaction
• A diary note (acceptable for small or routine expenses)

Without records, the deduction cannot be claimed even if the expense was genuinely work-related. Photograph receipts on your phone the day you receive them and email them to yourself or save them to cloud storage.