If you are a fly-in fly-out (FIFO) or mining worker in Western Australia, your tax return can involve work-related clothing, tools, training, phone use, travel and allowances. The key is to claim only expenses that meet the ATO’s rules and keep evidence for every claim.
This guide is for the 2026–27 tax year and is intended as general information. Tax outcomes depend on your employment arrangement, workplace, residence and individual circumstances.
FIFO and mining expenses you may be able to claim
Protective clothing and PPE
Eligible protective or occupation-specific clothing that you purchase yourself may be deductible when it is required for your work. Examples can include protective equipment and qualifying safety clothing. Ordinary clothes are generally private, even when worn only for work.
Tools and equipment
Tools and equipment you personally purchase for earning your income may be deductible. The treatment depends on the cost, useful life and your work-related percentage of use. Keep invoices and evidence of the work use.
Laundry
Eligible work clothing can have deductible laundry or dry-cleaning costs. Keep records that support the number of loads and the type of clothing involved, particularly if your claim exceeds the ATO’s substantiation concessions.
Phone and internet
If you use your personal phone or internet for work, you may be able to claim the work-related portion. Keep a reasonable usage record and exclude private use.
Training and professional development
Training, licences or courses may be deductible when they have a sufficient connection with your current income-earning activities. A course that enables you to move into a new career generally has different treatment.
Union and professional fees
Eligible union and professional association fees can generally be claimed where they relate to your current income-earning activities. Keep receipts or other supporting records.
Common FIFO expenses you generally cannot claim
Travel between home and your regular workplace
Travel from your home to your regular place of work is generally private. FIFO arrangements can be fact-specific, so do not automatically treat employer-provided flights or site travel as a personal tax deduction.
Ordinary clothing
Everyday clothing is generally not deductible simply because you wear it at work or on site.
Employer-paid or reimbursed expenses
If your employer provides an item or reimburses an expense, you generally cannot claim the same cost as a deduction. Check your payslips and reimbursement records before lodging.
What about the Zone Tax Offset?
Eligibility for the Zone Tax Offset depends on your usual place of residence and the applicable zone rules, not simply on the fact that you fly to a remote mine site. A Perth resident who works at a remote mine should not assume that time spent at the mine automatically qualifies them.
FIFO tax records checklist
- Receipts for tools, equipment and eligible PPE
- Training, licence and certification invoices
- Roster and work-location records where relevant
- Phone usage records supporting your work percentage
- Laundry records where applicable
- Your income statement and allowance information
- Evidence of any employer reimbursements
Need a FIFO tax accountant in Perth?
Perth Tax Accounting Co (PTACO) helps FIFO and mining workers across Western Australia prepare tax returns and understand which claims may apply to their circumstances.
Book a free 30-minute consultation: ptaco.com.au/free-consultation/
Call: +61 8 6162 9808
Visit: 19/328 Albany Hwy, Victoria Park WA 6100
General information only. Tax rules can change and your entitlement depends on your circumstances. Obtain professional advice before relying on a tax claim.