Cleaners
Income, allowances and work-related deductions
This ATO guide sets out what employee cleaners must declare and which work expenses they can deduct. It covers allowances such as toilet cleaning or cold work payments, plus costs like cleaning products, protective gear, aprons, equipment and travel between jobs. You can only claim what you paid for yourself, where it relates directly to earning your income and you have records.
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 cash and bonus payments.
• Declare allowances your employer reports on your income statement or payment summary.
• Declare compensation and insurance payments that replace wages, such as income protection benefits.
• Reimbursements aren't income and aren't declared.
• Allowances for unpleasant conditions, such as a toilet cleaning or cold work allowance, are taxable but don't support a deduction.
• Laundry allowances and special skills allowances (like first aid) may support a deduction if you actually incur the cost.
• Travel and overtime meal allowances shown only on your payslip need only be declared if you're claiming a deduction.
• The size of your deduction depends on what you spent, not on the allowance
Deductions you can claim
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Products bought solely for your cleaning work are deductible; if you also use them at home, claim only the work-related portion.
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Safety glasses, gloves, face masks and sanitiser used to protect you at work are deductible, along with the cost to clean, repair or replace them.
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Aprons, smocks and non-slip shoes with genuine protective features can be claimed.
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Logo shirts your employer requires, or registered non-compulsory uniforms, are deductible if you pay for them.
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Claim $1 a load for work-only washing or 50c for mixed loads, plus actual repair and dry-cleaning costs.
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Claim driving between two separate jobs on the same day, from a supply depot to a client, or from home to a client site that isn't your regular workplace.
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Transport costs are deductible when you travel between work locations during your work.
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Deductible on work-related travel, but not at or near your regular workplace.
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Gear such as a vacuum or steam cleaner costing $300 or less can be claimed outright; dearer items are claimed as decline in value, apportioned for private use.
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Repair costs for work equipment are deductible, limited to the work-related share.
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Safety glasses, goggles and anti-glare lenses worn to reduce a genuine risk at work are deductible for the work portion.
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Deductible if you're the designated first aid person and your employer doesn't pay for the course.
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Claim a meal bought and eaten while on 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; totals of $50 or less need no records.
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Claim the work-related share of your own phone and internet costs; totals of $50 or less need no records.
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Course fees, textbooks, journals, stationery and study equipment are deductible where the study maintains or improves skills for your current cleaning work or is likely to increase your current income.
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Registration and fares for work-related events are deductible, 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.
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Registration and fares for work-related events are deductible, plus accommodation and meals if you must stay away overnight.
Deductions you can’t claim
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Normal trips to your regular workplace are private, even for early, late or weekend shifts.
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Jeans, t-shirts, exercise pants, black pants and ordinary closed shoes aren't deductible, even if your employer specifies them.
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You can't claim laundering or mending everyday clothing that gets dirty or damaged on the job.
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Cleaning products, clothing, protective gear, tools or courses your employer provides or reimburses can't be claimed.
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Products bought for your own household use aren't deductible.
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Ordinary corrective eyewear is private, even if you only wear it while cleaning.
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Flu shots and other vaccinations against workplace infection are treated as private medical expenses.
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Getting or renewing your licence is private, even if your job requires it
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Parking, speeding and other fines can't be claimed for any reason.
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Food and drink during your normal working hours is private, even with a meal allowance.
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Audio you listen to while cleaning isn't essential to earning income, so it's private.
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Child care while you work and your children's education costs are private.
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Repayments on HELP, VSL, AASL, SFSS and similar loans, and HECS-HELP fees, aren't deductible.
Records to keep
• Keep written evidence — usually a receipt showing the supplier, amount, what you bought, and the purchase and document dates.
• Written evidence is needed for all claims if your total work-related claims exceed $300.
• Records must be in English for expenses incurred in Australia.
• Car claims need a valid logbook and evidence of expenses, or records showing how you worked out your work kilometres.
• Laundry claims of $150 or less don't need receipts, but you must show your calculation.
• Phone, data and internet claims over $50 need bills and evidence of work use.
• For overnight travel, keep evidence you were away and what you spent; overseas accommodation always needs receipts.
• Some expenses need a diary or similar record, and certain record-keeping exceptions apply.
• The myDeductions tool in the ATO app can track expenses and trips and be shared with a tax agent.
Where this comes from Australian Taxation Office, “Cleaners”, 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/cleaners-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.