🏗️ Occupation guide

Building & construction 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, protective clothing, vehicle to sites, licences, union fees. Items under $300 claimed immediately. Scan the receipt the day you get it and June takes care of itself."

What you can claim

Tools and equipment under $300 (immediate), over $300 depreciate over life.
Protective clothing (hard hat, hi-vis, steel-cap boots, gloves, safety glasses).
Vehicle expenses using logbook method for travel between sites (not home to first site).
Licences and tickets (white card, forklift, EWP, scaffolding).
Union fees (CFMEU).
Self-education if directly related to current role.
Sun protection (sunscreen, sunglasses) if working outdoors.
Phone — work-related portion only (keep 4-week diary).

What you cannot claim

Home to work travel.
Tools or equipment your employer provides.
Normal clothing even if worn on site.
Gym memberships.

Apportionment: the part most people get wrong

Vehicle — logbook required for 12 continuous weeks. Phone — 4-week representative diary. If an expense is part work and part personal, you claim the work percentage only, and the ATO expects you to show how you worked it out.

Records you need to keep

Receipts for all items, logbook for vehicle, licence renewal notices. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.

ATO red flags for this occupation: Large tool claims without receipts, vehicle claims without logbook. These are the patterns that trigger review letters, so keep airtight records for exactly these claims.

Common questions

What records do I need to keep?

Receipts for all items, logbook for vehicle, licence renewal notices. Keep them for five years from when you lodge.

How do I split work and personal use?

Vehicle — logbook required for 12 continuous weeks. Phone — 4-week representative diary. Claim the work proportion only.

What gets claims like mine reviewed by the ATO?

Large tool claims without receipts, vehicle claims without logbook. Solid receipts and logs are the answer to all of them.

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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