PPE, tickets and the drive between sites. Here's what you can claim when you work in construction, and what the ATO knocks back.
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By the Nomo team · Last reviewed 24 September 2026
The ATO has separate guides for tradespeople and for building and construction employees. This page is for people working on site: labourers, scaffolders, riggers, crane and plant operators, traffic controllers, site supervisors and project managers. On the tools? See tradie tax deductions, or the guides for electricians, plumbers and carpenters and builders.
Renewing a licence, permit, certificate or card you need for your work can be claimable, like crane, hoist or scaffolding licences. The cost of getting the first one, the one you needed to get the job, isn't. Your ordinary driver's licence never is. The ATO covers licences under parking, tolls, licences and fines.
The drive from home to your regular site is private, even at 5am. Driving between sites on the same day is work travel, and so is driving from home to an alternative workplace, like a training course.
Home trips can count in two narrow cases:
Worked examples in driving between job sites.
Site, travel, tool and meal allowances on your income statement are income. Getting one doesn't give you a deduction on its own. You claim what you actually spent on something deductible.
Overtime meals are claimable only if you got an overtime meal allowance under an award or agreement, it's on your income statement, and you declare it. Spend up to the ATO's reasonable amount and you don't need receipts, but you still need to show how you worked out the claim.
Tools you buy yourself are claimable: $300 or less in full the year you buy them, over $300 over time. See tools and equipment.
Driving a ute? If it's built to carry one tonne or more, you can't use cents per km or a logbook. You claim actual work-related costs instead. See the ute rule.
From 2026–27, you can take a standard deduction of up to $1,000 with no receipts. PPE, ticket renewals and work driving count toward it. Union fees are claimed on top.
| Example (illustrative amounts) | Covered work expenses | Better option |
|---|---|---|
| Labourer on one site: $320 of PPE and sun protection, $120 ticket renewal | $440 | The $1,000 standard deduction |
| Site supervisor across three sites: 2,000 km between sites ($1,820), $320 of PPE, $120 ticket renewal | $2,260 | Claiming actual expenses |
Run your own numbers in the standard deduction calculator.
| Keep | For |
|---|---|
| Receipts for PPE, sun protection and tools | Anything you claim above the standard deduction |
| Licence and ticket renewal receipts | Licence claims |
| Date, km and purpose of each drive between sites | Car expenses |
| Allowance details from your income statement | Overtime meals and travel |
On a big job you might hit three sites in a day and grab gear on the way. Nomo records the drives and keeps the receipts, so you're not guessing in July. Nomo is an Australian tax deduction and mileage/work kilometre tracking app for PAYG employees and sole traders.
Tag the drive Site visit or Pickup.
Snap the PPE receipt at the counter.
Found so far this year.
Subbies on an ABN claim business kilometres and business costs in the business section of their return. The standard deduction doesn't cover business income. See sole trader tax deductions.
Yes, if you paid for them and weren't reimbursed.
Renewing a card or licence you need to keep working can be claimable. The first one you needed to start usually isn't.
Not to your regular site. Between sites on the same day, yes. Home trips only if your work is itinerant or you carry bulky equipment.
Yes, it's income. It doesn't give you a deduction on its own.
No, unless it's an overtime meal and you got an overtime meal allowance under an award or agreement.
Yes, if you work outdoors.
Site to site, sorted.
Drives between sites and PPE receipts, all year. 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.