Apprentices and trainees
Income, allowances and work-related deductions
This ATO guide explains what apprentices and trainees must declare and which work expenses they can deduct. Broadly, you can claim the same things as other employees in your trade or industry, as long as you paid for them yourself. The three golden rules apply: you spent the money and weren't reimbursed, the cost relates directly to earning your income, and you have a record.
The three golden rules for a work-related deduction
• You spent the money yourself and were not reimbursed.
• The expense directly relates to earning your income.
• You have a record, usually a receipt, showing you incurred it.
Income and allowances to declare
• Declare all salary and wages, including bonuses and cash payments.
• Declare allowances reported by your employer on your income statement or payment summary.
• Declare compensation and insurance payments that replace wages, such as income protection benefits.
• Reimbursements from your employer aren't income and aren't declared.
• Allowances that compensate you for conditions such as remote work or inclement weather are taxable but don't create a deduction.
• Tool, equipment and special-skill allowances (like first aid) can support a deduction if you actually incur the cost.
• Travel and overtime meal allowances may show only on your payslip; declare them only if you claim a related deduction.
• Your deduction is based on what you spent, not on the size of the allowance.
Deductions you can claim
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Driving between two separate jobs on the same day, between work sites for the same employer, or from home to an alternative workplace is deductible using the logbook or cents per kilometre method.
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Home to work trips can be claimed where bulky, essential tools can only be transported by vehicle and there's no secure storage at work.
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Steel-capped boots, hi-vis gear, gloves, helmets, safety glasses and breathing masks are deductible if you buy them yourself.
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Clothing that distinctly identifies your trade, compulsory uniforms and registered non-compulsory uniforms can be claimed.
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Claim $1 a load for work-only washing or 50c for mixed loads, plus the actual cost of dry-cleaning and repairs.
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Deductible for the work-related portion if you spend long periods working outdoors, including prescription sunglasses.
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Items costing $300 or less can be claimed in the year you buy them; dearer items or sets are claimed as decline in value over their effective life.
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Insurance and repair costs for your own work tools are deductible, apportioned for private use
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Renewing a work card, permit or certificate (for example a White Card) and getting a special licence condition such as a heavy vehicle permit are deductible.
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Deductible if you are the designated first aid person and need the course for workplace emergencies.
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Claim a meal bought and eaten while working overtime where you receive an overtime meal allowance under an award, shown separately and declared as income.
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Claim the work-related share of your own phone and internet costs; no records needed for total claims of $50 or less.
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Deductible when you use your car for work purposes, but not at your regular workplace.
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Course fees, textbooks, stationery, student fees and equipment are deductible where the study maintains or improves skills for your current role, including your apprenticeship course, and your employer doesn't pay for it.
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You can claim transport between home and your place of study, or between work and study, subject to the usual rules on the first leg of a trip.
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Registration and fares are deductible where the event relates to your work, plus accommodation and meals if you must stay away overnight.
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Accommodation, meals and incidentals are deductible when a job such as a multi-day tour requires you to sleep away from home and you pay the costs.
Deductions you can’t claim
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Ordinary trips to your regular workplace are private, even if you live far away or work unusual hours.
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Everyday items such as drill shorts and shirts or plain black pants aren't deductible, even if your employer requires them.
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You can't claim clothing, tools, government-funded tools, courses or protective items your employer provides or reimburses.
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Getting or renewing an ordinary drivers licence is private, even where the job requires it.
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The first cost of a licence, permit or card obtained to get a job isn't deductible; only later renewals are.
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Speeding, parking and other fines can't be claimed in any circumstances.
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Food and drink during your normal shift is private, even if you receive a meal allowance.
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Calls to family and friends aren't deductible, including while you're travelling for work.
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Moving to a new work location isn't deductible, whether for your current job or a new one.
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Repayments on HELP, VSL, AASL, SFSS and similar loans, and HECS-HELP fees, aren't deductible.
Records to keep
• Keep a valid logbook or a record of work kilometres for car claims; for non-car vehicles keep receipts and evidence of work use.
• Laundry claims of $150 or less don't need receipts, but you must show how you calculated them.
• Phone, data and internet claims over $50 need bills plus records of work use, such as an itemised bill for a representative four-week period.
• For overnight travel, keep evidence you were away, what you spent and how the trip related to work; overseas accommodation always needs receipts.
• Overtime meal claims above the reasonable amount need receipts, and in all cases you must show how you worked out the claim.
• The myDeductions tool in the ATO app can track expenses and vehicle trips and be shared with a tax agent
Where this comes from Australian Taxation Office, “Bus drivers”, ato.gov.au (last updated 11 May 2026). Source: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/guides-for-occupations-and-industries/a-d/apprentices-and-trainees-income-and-work-related-deductions Summarised in plain English by Balanced Books For You. Based on Australian Taxation Office material licensed under a Creative Commons Attribution licence. Balanced Books For You is not the ATO and this document is not an ATO publication.
Prepared by Balanced Books For You from the ATO guide for bus drivers. General information only — it does not take your circumstances into account. Talk to us before you lodge if anything here is unclear.
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