Work-related tax deductions for trainees and apprentices

Understanding what can be claimed at tax time not only helps individuals maximise their returns but also enables employers to better support and educate their workforce.

Below is a practical guide to common deductible expenses, with examples to help both employees and employers identify what records should be kept throughout the year.

Compulsory uniforms and laundry

Examples include:

• Branded uniforms with a company logo
• Job-specific clothing such as high-visibility vests, chef whites, medical scrubs etc.
• Laundry costs for maintaining these uniforms, whether done at home or through a commercial service

Protective gear

Examples include:

• Steel-capped boots and non-slip safety shoes
• Overalls, aprons, or coveralls
• Safety goggles, face shields, and welding masks
• Hard hats, ear protection, and gloves
• Sunscreen and UV-protective clothing for outdoor work
• Respirators or dust masks

Tools and equipment (costing $300 or less)

Items below $300 can be claimed in full as part of your tax return. Examples include:

• Hand tools such as hammers, screwdrivers, pliers and spanners
• Tool belts, work bags or small storage boxes
• Measuring tapes, levels or laser measurers
• USB drives or portable hard drives
• Small power tools like drills or sanders

Tools and equipment (costing more than $300)

Items over $300 need to be depreciated over a number of years. These include:

• Laptops or tablets used for work or training
• Large power tools or trade-specific machinery
• Software or licenses required for the role

Repairs and maintenance

Examples include:

• Sharpening or servicing of tools
• Replacement parts such as drill bits or blades
• Repairs to safety boots or protective gear
• Maintenance of laptops or other electronics used for work

Interest on work-related loans

• Interest on loans used to purchase tools or equipment. Supporting documentation such as loan agreements and interest statements should be retained.

Training and education

Examples include:

• Course fees for certifications such as white cards or forklift licences
• Employer-mandated software training (e.g. MYOB, AutoCAD)
• Online modules or workshops
• Textbooks, manuals or learning materials

Union and association fees

• Membership fees to trade unions, or fees for professional associations

Subscriptions and journals

Examples include:

• Trade magazines
• Online subscriptions to industry-specific platforms
• Memberships to technical forums or learning hubs

Travel and transport

Examples include:

• Travel to off-site training or TAFE
• Site visits or fieldwork not reimbursed by the employer
• Use of a personal vehicle for work-related errands (logbook required)
• Public transport fares
• Parking fees and tolls

Tax checklist

Employers can play a key role in helping apprentices and trainees understand these entitlements by encouraging good recordkeeping, providing itemised receipts where possible, and offering guidance on what qualifies as a deductible expense. This not only supports financial literacy but also reinforces a culture of transparency and professionalism in the workplace.

Download our full checklist that also contains categories for income tax, general work expenses and other expenses and records.