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Tax Practitioners Board

What can backpackers actually claim on tax?

Work-related deductions can add hundreds of dollars to your refund, but only if the expense genuinely qualifies. Here's exactly what does, by occupation.

Before any occupation-specific examples, every single deduction has to pass these three ATO tests:

1

You must have spent the money yourself, and not been reimbursed for it by your employer.

2

The expense must be directly related to earning your income, not a private or domestic expense.

3

You need a record to prove it: a receipt, invoice, or bank statement showing what you bought and when.

Keeping records

Keep a receipt, invoice, or bank statement for anything you plan to claim. A photo on your phone is fine. If your total work-related claims for the year are under $300, the ATO doesn't require written evidence, but you still need to be able to explain how you arrived at the amount.

Car expenses: two ways to claim

Only work-related driving counts, never your regular commute from home. There are two methods; you can only use one per car per year.

Cents per kilometre method

Rate (2024-25 & 2025-26)88c / km
Rate (2026-27, from 1 Jul 2026)91c / km
Maximum claimable5,000 km / car / year
Receipts required?No, but you need to show how you worked out your kilometres

Logbook method

How it worksClaim the work-related % of all actual running costs
Logbook period12 continuous weeks, valid for 5 years
Maximum claimableNo cap, based on your actual work-use percentage
Receipts required?Yes, for every expense you claim

If you drive more than 5,000 work km a year, the logbook method usually gets you a bigger refund, but it does require keeping a 12-week logbook and all your receipts.

Deductions by occupation

The most common jobs backpackers work in Australia, and exactly what tends to qualify, and what doesn't.

Hospitality & Bartending

Bars, cafés, restaurants, hotels

✓ You may be able to claim

  • RSA (Responsible Service of Alcohol) certificate and renewal costs
  • Non-slip, enclosed protective shoes
  • Laundering a compulsory uniform that carries your employer’s logo
  • A First Aid certificate, if your role requires you to hold one

✕ Usually not deductible

  • Plain black clothing or shoes with no logo. Even if your venue requires it, the ATO treats this as ordinary clothing, not a uniform

Farm Work & Fruit Picking

Orchards, vineyards, regional farm work

✓ You may be able to claim

  • Sun protection: a wide-brim hat, sunscreen, and sunglasses, for outdoor work
  • Protective gloves and boots
  • Car expenses travelling between different farm or work sites during the day

✕ Usually not deductible

  • General clothing like jeans or t-shirts, even if they get worn out or dirty on the job
  • The trip from home to your first farm each day, which is treated as ordinary commuting

Construction

Labouring, trades, building sites

✓ You may be able to claim

  • Renewing your White Card (Construction Induction Card)
  • Steel-cap boots and hi-vis clothing
  • Tools and equipment. Items under $300 are an immediate deduction; items over $300 are claimed over their effective life
  • Sun protection for outdoor site work

✕ Usually not deductible

  • Ordinary clothes, even if they get damaged or dirty on site
  • Your very first White Card, if you needed it just to become eligible for the job in the first place

Chef & Kitchen Hand

Commercial kitchens, restaurants

✓ You may be able to claim

  • Chef’s knives and other kitchen tools you buy yourself
  • Chef whites or checked chef pants, which count as occupation-specific clothing
  • Non-slip kitchen shoes
  • A Food Safety Supervisor certificate, if your role requires one

✕ Usually not deductible

  • Everyday clothing worn under your chef whites

Rideshare & Delivery Driving

Uber, Uber Eats, DoorDash and similar

✓ You may be able to claim

  • Car running costs for the work-related portion of your driving, via the cents-per-km or logbook method (see below)
  • The work-use percentage of your mobile phone plan
  • Car cleaning, to keep the car in a suitable state for passengers
  • Parking fees incurred while working

✕ Usually not deductible

  • The private portion of any trip, or your everyday commute
  • Parking or speeding fines, which are never deductible, no matter the reason

Cleaning

Commercial and residential cleaning work

✓ You may be able to claim

  • Cleaning products and equipment you buy yourself and aren’t reimbursed for
  • Protective gloves
  • Car expenses travelling between client sites during the day

✕ Usually not deductible

  • The trip from home to your first job each day
  • Ordinary clothing worn while cleaning

This is general information, not personal tax advice. Everyone's situation is a little different. When you lodge with us, we'll go through your specific occupation and circumstances to make sure you claim everything you're entitled to, and nothing you're not.

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