Factory worker 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"Protective equipment, safety boots, uniforms, union fees, tools specific to trade, first aid. Scan the receipt the day you get it and June takes care of itself."
What you can claim
- Protective equipment (gloves, goggles, ear protection, safety boots).
- Compulsory uniforms with employer logo.
- Union fees.
- First aid certificate if required.
- Self-education related to current role.
What you cannot claim
- Plain clothing.
- Home to work travel.
- Equipment employer provides.
- Gym memberships.
Records you need to keep
Receipts for all protective equipment, union invoices. 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?
Receipts for all protective equipment, union invoices. 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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