🎓 Occupation guide

Apprentice & trainee tax deductions: what you can claim

What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.

Oscar says"Tools of trade, protective clothing, textbooks, union fees, travel between job sites. Scan the receipt the day you get it and June takes care of itself."

What you can claim

Tools of trade under $300 (immediate).
Protective clothing.
Travel between job sites (not home to work).
Textbooks and course fees directly related to apprenticeship.
Union fees.

What you cannot claim

Home to work travel.
Tools employer provides.
General education not related to trade.

Records you need to keep

All receipts, enrolment documents, travel diary if multiple sites. NOTE: Some apprentices eligible for training support payments — check ATO website. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.

Common questions

What records do I need to keep?

All receipts, enrolment documents, travel diary if multiple sites. NOTE: Some apprentices eligible for training support payments — check ATO website. Keep them for five years from when you lodge.

Oscar already knows these rules

Pick your occupation once, then scan, email, or forward receipts. Oscar classifies each one against these exact ATO rules and tells you what it is worth. Free to start.

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