Nail guns, blades, batteries and the ute. Here's what chippies and builders can claim, on wages or on an ABN.
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By the Nomo team · Last reviewed 24 September 2026
Tools you buy for work are claimable, for the work share. $300 or less comes off in full the year you buy it. Over $300, you claim the decline in value over several years.
The catch is sets. The ATO's own example: a $350 ratchet set is one item, so it's claimed over time, even though each ratchet would be under $300 on its own. The same goes for a nail gun sold as a kit with batteries and a charger.
Replacement blades, bits and batteries you use up at work, repairs, and insurance on your tools are claimable too. Tools your employer supplied or paid for aren't. More in tools and equipment.
Working on site but not on the tools? See construction worker tax deductions. The general rules for every trade are in the tradie guide.
Tools stolen from the ute are a rite of passage nobody wants. Replacements you buy yourself are new purchases, claimed the usual way. If insurance or your employer pays for the replacement, you can't claim it as well. Keep the police report and the receipts together.
Under one tonne carrying capacity, it's a car: claim work trips by cents per km (91c for 2026–27, up to 5,000 km) or the logbook method. One tonne or more, it isn't a car: you claim actual work-related costs, with receipts and a record of your work travel share. See the ute rule.
Site to site during the day is work travel. Home to your regular site isn't. Carrying tools from home can make the trip count, but only if they're essential, bulky, and there's nowhere secure to leave them on site. A toolbox that fits on the passenger seat won't do it. See driving between job sites.
The instant asset write-off is $20,000 per asset from 1 July 2026, now permanent, for businesses with turnover under $10 million. Details from the ATO and in sole trader tax deductions. Nomo keeps the trips and receipts. It doesn't track your income or do your BAS.
From 2026–27, employees can take a standard deduction of up to $1,000 with no receipts. Tools, PPE and work driving all reduce it.
| Example (illustrative amounts) | Covered work expenses | Better option |
|---|---|---|
| Employed chippy: $700 of hand tools (each under $300), $200 of PPE | $900 | The $1,000 standard deduction |
| Chippy on multiple sites: 2,000 km between sites ($1,820), $300 of blades, bits and PPE, plus a nail gun kit claimed over several years | Over $2,120 | Claiming actual expenses |
Run your own numbers in the standard deduction calculator.
Blades, bits and batteries add up, but only if the receipts survive. Snap them at the trade counter, let Nomo count the drives between sites, and see the total all year. Nomo is an Australian tax deduction and mileage/work kilometre tracking app for PAYG employees and sole traders.
Snap it at the trade counter.
Merchant, amount and date, read for you.
Tag site to site drives as you go.
Yes, the work share. If it cost more than $300, including a kit with batteries, you claim it over several years.
One item. The ATO's example is a $350 ratchet set, claimed over time even though each ratchet is under $300.
Yes, replacements you use up at work.
Replacements you pay for yourself, the usual way. Not if insurance or your employer covers them.
It depends on carrying capacity. One tonne or more means actual costs, not cents per km or a logbook.
Your costs are business expenses, and eligible small businesses can deduct assets under $20,000 in full.
Every blade and every drive, counted.
Receipts at the counter and trips between sites. 14 days free, no card needed.
Start 14-day free trialBy the Nomo team · Last reviewed 24 September 2026. We check these pages against current ATO guidance and update them when the rules change.
General information only, not tax advice. Rules change and everyone’s situation is different, so check ato.gov.au or talk to a registered tax agent about your situation. Nomo is a record keeping app, not a registered tax agent.