Tax time 2026: A guide for apprentices and trainees

With tax time just around the corner, it’s important for apprentices and trainees to understand what deductions you may be able to claim in your tax return. Knowing what’s eligible can help you maximise your refund while staying compliant with ATO requirements.

What you may be able to claim

Depending on your role and circumstances, common work-related deductions can include:

Travel expenses: You may be able to claim travel between job sites or workplaces, as well as trips to off-site training or TAFE. In limited situations, travel between home and work may also be claimable if you are required to carry bulky tools or equipment that cannot be securely stored at work, such as ladders or wheelbarrows.

Work clothing and protective gear: You can generally claim protective clothing required for your job, including steel-cap boots, hi-vis clothing, gloves and compulsory uniforms. If you’re responsible for cleaning these items, those costs may also be deductible. Outdoor workers may also be able to claim sunscreen, sunhats and UV-protective clothing.

Tools and equipment: If you purchase tools or equipment out of your own pocket, these may be claimable. Items costing under $300 can usually be claimed immediately, while items over $300 are typically deducted over several years.

Study and training costs: Course fees and study expenses that directly relate to your current apprenticeship or traineeship may be deductible. This can include textbooks, manuals and other required learning materials.

Membership fees: Union fees or professional association memberships related to your work may also be claimed.

Technology and communication: If you use a phone, laptop or tablet for work or study, you may be able to claim the work-related portion. The same applies to your phone or internet bill where there is a clear work-related use.

What you can’t claim

It’s equally important to understand what is not claimable. You generally cannot claim:

• Normal travel between home and your regular workplace
• Everyday clothing, even if you wear it to work
• Any expenses that have been reimbursed by your employer
• Study costs that are not directly related to your current apprenticeship, traineeship or job

Keep good records

To claim any deduction, you’ll need to show that the expense is work-related, that you paid for it yourself, and that you have evidence to support your claim. Keep receipts, invoices or digital records throughout the year to make tax time easier.

Tools and resources to help

The ATO app includes the myDeductions tool, which can help you track and store your expenses, including work-related costs and vehicle trips. At tax time, you can share this information directly with your tax agent or upload it when lodging your return.

For more detailed guidance on what you may be eligible to claim, read the ATO's tax time factsheet.

To get organised, use our tax checklist. It covers your income, expenses and any other documents you may need when lodging your return.

This information is general in nature and does not constitute tax advice. Individual circumstances vary. Please refer to the ATO or speak with a registered tax professional for advice relating to your situation.