TFNABNTax ReturnSuperMedicareTax GuidesContact
Free Eligibility Check →
Tax Practitioners Board
Home/Tax Guides/What tax deductions can working holiday makers claim in Australia?
14 April 2025·5 min read

What tax deductions can working holiday makers claim in Australia?

Working holiday makers can claim work-related deductions just like any other worker. Here is what qualifies and what does not.

Working holiday makers in Australia can claim work-related deductions on their tax return, just like Australian residents can. The same rules apply regardless of your visa status. If you spent money to earn income and the expense was directly related to your work, it may be deductible.

Work-related clothing and uniforms

If your employer required you to wear a specific uniform, protective clothing, or safety gear that you paid for yourself, that cost is generally deductible. Generic clothing, including black pants and white shirts commonly worn in hospitality, is not deductible even if you wear it only for work. The clothing must be specific to the job.

Tools and equipment

If you purchased tools or equipment that you used to earn income, such as a knife roll for kitchen work or safety boots for construction, the cost may be deductible. Items under a certain threshold can be claimed in full in the year of purchase. Larger items need to be depreciated over time.

Travel expenses

Travel between different work locations on the same day can be deductible. Travel between your home and your regular workplace is generally not deductible, as this is considered private travel. However, if you have an unusual work arrangement, such as having to carry heavy equipment to work, there may be exceptions worth exploring.

Phone and internet

If you used your personal phone or internet connection for work purposes, such as communicating with employers, checking rosters, or doing administrative tasks related to your ABN contracting work, a portion of the cost may be deductible. You will need to estimate the work-related percentage based on your actual usage.

What you cannot deduct

Personal expenses, meals unless you are travelling away from home overnight for work, and costs that were reimbursed by your employer are not deductible. You also cannot deduct the cost of getting to and from your regular workplace.

Keeping records

The ATO requires you to have records for any deduction you claim. Receipts, bank statements, and diary notes are all acceptable. Without records, you cannot claim the deduction even if the expense was genuinely work-related.

Need help?

Make sure you claim everything you are entitled to

We review your situation carefully before lodging your return to make sure all eligible deductions are included. Get in touch and we will take a look.

Start your tax return

Keep reading →

What is myGov and do you need it to lodge your tax return?

myGov is the Australian government's online portal for accessing services including the ATO. Here is what it is and how it fits into your tax obligations.

← Back to all guides