Tax tips for firefighters

What tax-related expenses can you claim as a firefighter?

The following information is not meant to be taken as taxation advice. You should consult a registered tax advisor for all tax-related matters.

Everyone loves saving a bit of cash at tax time, and as a firefighter you might be wondering what you can claim. After all, you might have incurred some expenses over the year that relate to your firefighting duties.

To provide some clarity on what you can and can’t claim as a firefighter, the Australian Taxation Office (ATO) has helped put together the following information.

There are three questions to keep in mind when it comes to claiming a work-related expense.

1. Did you spend the money yourself and not get reimbursed?
2. Is the expense directly related to earning your income?
3. Do you have a record to prove the expense (usually a receipt)?

If you can answer “yes” to all of these questions, the expense may be tax deductible.

Keep in mind that if any expense is for both work and private purposes, you can only claim a deduction for the work-related portion.

If you work as a firefighter, keep reading to find out some of the expenses you may be able to claim.

Training

Regular training is an important part of your career as a firefighter. Any work-related training courses can be claimed as deductions, provided they directly relate to your current work and haven’t been reimbursed by your employer. This includes courses on first aid, WHS, driving trucks and heavy equipment as well as management and staff supervision courses or conferences. 

If your professional development expenses are deductible, you can claim expenses such as course fees, student and amenities fees, textbooks, academic journals, stationery, equipment and travel required for your course. 

You may also be able to claim any meal or accommodation expenses you incur if you have to stay away from your home overnight to complete the work-related course. 

But remember, before claiming these kinds of expenses, the study must directly relate to your employment as a firefighter and help to:

• maintain or improve the skills and knowledge you need for your current duties – for example, first aid updates or Certificate 4 in public safety (firefighting supervision)
• potentially increase your income from your current employment.

You can't claim a deduction if the professional development or study course:

• doesn't have a connection with your current employment
• only relates in a general way to your current employment
• enables you to get employment or change employment.

You can't claim a deduction for the repayments you make on your study or training support loan. Study and training support loans include:

• Higher Education Loan Program (HELP)
• VET Student Loans (VETSL)
• Trade Support Loan Program (TSL)
• Student Financial Supplement Scheme (SFSS)
• Student Start-up Loan (SSL).

Clothing and laundry

You can't claim conventional clothing (including footwear) as a work-related expense, even if your employer requires you wear it and you only wear these items of clothing at work.

'Conventional clothing' is everyday clothing worn by people regardless of their occupation – for example, jeans and a t-shirt.

You can claim a deduction for costs related to buying, hiring, repairing, cleaning or replacing clothing, uniform and footwear you wear at work if it is:

• protective clothing you wear to protect yourself from specific risks of injury or illness at work. The clothing must have protective features or functions (for example, steel-capped boots, fire-resistant clothing, or overalls that protect conventional clothing)
• occupation-specific clothing that distinctly identifies you as a person associated with a particular profession, trade or occupation (for example a firefighter’s uniform)
• a compulsory uniform which must be sufficiently distinctive to your particular organisation so that a casual observer can clearly identify you as working for a particular employer, or identify the products or services provided by your employer. To be considered compulsory, you must be expressly required to wear it by a workplace agreement or policy, which is strictly and consistently enforced.

You can't claim a deduction if your employer buys, repairs or replaces your clothing or protective items, or reimburses you for the expenses you incur.

For more information about clothing you can claim, visit Clothing, laundry and dry-cleaning expenses.

Car expenses

You can claim the cost of using a car you own, lease or hire (under a hire-purchase arrangement) when you drive: 

• directly between separate jobs on the same day – for example, travelling from your firefighting job directly to your second job as a first aid trainer 
• from home directly to an alternative workplace – for example travelling from home to a fire station that is not your regular work location 
• to and from an alternate workplace for the same employer on the same day – for example travelling from your fire station to a primary school to run a fire safety information session with students.

You can’t claim a deduction for car expenses incurred for normal trips between your home and work. These are private expenses, even if you live a long way from your usual workplace or take care of any minor tasks like picking up the mail for the station or have to work outside normal business hours (for example, weekend or early morning shifts). 

In limited circumstances you can claim the cost of trips between home and work, such as where you carry bulky tools or equipment for work or where you had shifting places of employment. You can claim a deduction for the cost of these trips if you can meet all the following conditions:

• the tools or equipment are essential to perform your employment duties
• the tools or equipment are bulky, meaning that 
  ○because of the size and weight it is awkward to transport, and 
  ○they can only be transported conveniently by motor vehicle
• there is no secure storage for such items at the workplace.

It will not be sufficient if you transport the tools or equipment merely as a matter of choice. For example, if your employer provides reasonably secure storage but you decide to transport items home anyway, that’s your choice and therefore not claimable. 

When claiming work-related car expenses, you must keep records of your car use. You can choose between the logbook method or the cents per kilometre method to work out your deduction. If using the logbook method, you need to keep a valid logbook to help you work out the percentage of work-related use along with written evidence of your car expenses. If you use the cents per kilometre method, you need to be able to show how you calculate your work-related kilometres. You must also be able to show that the kilometres travelled are work-related. 

The myDeductions tool in the ATO app has easy-to-use diary and logbook functions that will help you get things right. The tool can upload records directly into your myTax return or the data can be emailed straight to your registered tax agent. 

Meals

You can’t claim a deduction for the cost of food, drinks or snacks you consume during your normal working hours, as these are private expenses. You can only claim a deduction for the cost of a meal you buy and eat when you work overtime, if:

• you receive an overtime meal allowance under an industrial law, award or agreement
• the allowance is on your income statement as a separate allowance
• you include the allowance in your tax return as income. 

You can't claim a deduction if the allowance is part of your salary and wages and not included as a separate allowance on your income statement.

You generally need to get and keep written evidence, such as receipts, when you claim a deduction. 

Work equipment

The cost of buying and repairing tools and equipment you use at work to perform your duties as a firefighter – including rescue equipment, safety equipment and tools – can be deductible. 

You can also claim the cost of any materials or supplies that you buy for use at work to perform your duties as a firefighter – including whistles, torches, batteries, binoculars, first-aid equipment, key straps, work backpacks or belt bags – as well as the cost of stationery, diaries and logbooks.

Remember, if the expense was for both work and private purposes, you can only claim a deduction for the work-related portion.

You can’t claim a deduction for an item that was supplied or where the cost was reimbursed by your employer or a third party.

Other work expenses

Some general expenses that you can claim include: union fees, professional memberships and work-related subscriptions, books, magazines and journals.

You can also claim the cost of work-related phone calls and internet usage. Gifts and donations to registered charities can also be claimed, as long as you haven’t received anything in return for your donation, such as raffle tickets or novelty items. But remember, the donation must be made to a deductible gift recipient. 

You might also be able to claim bank fees charged on any investments, as well as any fees paid to your tax agent for preparing your return.

COVID-19 tests purchased from 1 July 2021 can be claimed as tax deductions if the test was:

• used for work-related purpose or to attend work
• a qualifying test (either RAT or PCR) 
• paid for personally (and you weren’t reimbursed) and you kept a receipt.

These are just some of the tax-related expenses you can claim as a firefighter. For more information on what you can and can’t claim, you should contact a registered tax agent or visit the ATO’s tailored guide for what firefighters can claim. 

This article was originally published in July 2019 and updated in June 2022.