FIFO worker travel deductions are one of the most misunderstood areas of Australian tax. If you fly in and fly out to a mine site, oil rig, or remote construction project, you probably assume your travel costs are deductible. The reality under ATO rules is more nuanced than most workers expect.
Getting this right matters. Incorrect FIFO travel claims are among the top triggers for ATO review, and the penalties can wipe out years of refunds. This guide covers exactly what you can and cannot claim for the 2025–26 financial year.
Home-to-site travel: the key ATO rule
The ATO treats your regular FIFO work site the same way it treats any workplace. Travel from home to a regular place of work is private — even if that journey involves a two-hour flight to the Pilbara.
This means you generally cannot claim:
- Flights from your home city to the mine site or camp
- Airport parking or transfers at your departure airport
- Travel between home and the airport for your regular FIFO roster
Most FIFO employers cover these costs anyway. But if you pay out of pocket, the expense is still not deductible when the destination is your regular workplace.
When you CAN claim FIFO travel
There are specific situations where FIFO travel becomes deductible:
Travelling between two work sites. If your employer sends you from Site A to Site B on the same shift or roster, that travel is work-related. Keep records of dates, destinations, and the reason for the move.
Carrying bulky equipment. If you use your own car to transport heavy tools or equipment (over 25 kg) to the airport or departure point, and your employer does not provide secure storage, you may claim the car expense for that leg of the trip.
Attending work-related training. Travel to a course, seminar, or induction at a location different from your normal site is deductible — provided the training directly relates to your current role.
Temporary work locations. If you are sent to a site that is genuinely temporary (not your regular roster location), the ATO may treat the travel differently. This is a grey area that depends on the duration and nature of the posting. For more on this, see Temporary Work Location ATO Rules.
Accommodation and meals: what the ATO says
If your employer provides accommodation at the camp or site, there is nothing to claim. Free camp accommodation is not a deductible expense, even if the conditions are basic.
Meals follow the same logic. Camp-provided meals are not a deduction. If you buy your own groceries or takeaway while on site, those costs are personal living expenses — not deductible.
The exception applies when you receive a travel allowance and incur genuine overnight travel expenses for work duties away from your normal site. In that case, you can claim the actual expenses up to ATO reasonable amounts without detailed receipts.
Protective clothing and equipment claims
This is where many FIFO workers find their largest deductions. If your employer does not provide the following items, you can claim them:
- Steel-capped boots — must be required for your role
- High-visibility clothing — shirts, vests, pants with reflective strips
- Hard hats, safety glasses, and gloves — standard PPE for site work
- Sun protection — hats, sunscreen, and sunglasses if you work outdoors
- Laundering costs — $1 per load if you wash work-specific clothing at home, or $0.50 per load if mixed with personal items
Keep receipts for any items costing more than $300 in total. For items under $300 individually, the full cost is deductible in the year of purchase.
Union fees and professional subscriptions
Union membership fees are 100% deductible. If you are a member of the CFMEU, AWU, or any other union relevant to your FIFO role, claim the full annual fee.
Professional licences and tickets — such as a Working at Heights certificate, confined spaces ticket, or forklift licence — are deductible when they relate directly to your current employment. Renewal fees count too.
The zone tax offset: common FIFO misconception
Many FIFO workers assume they qualify for the zone tax offset because they work in remote Australia. The ATO rule is clear: the offset applies based on where you live, not where you work.
If your permanent home is in Perth, Brisbane, or any non-remote area, you do not qualify — even if you spend 26 weeks a year at a remote mine site. You must reside in a designated remote zone during the income year to claim this offset.
Tracking your FIFO deductions with Tripbook
Keeping accurate records is essential for FIFO workers. The ATO expects written evidence for any claim over $300, and data-matching technology means your claims are cross-referenced against employer records.
Tripbook makes it simple to log work-related car trips — whether you are driving to the airport with bulky equipment, travelling between sites, or heading to a training location. Automatic GPS tracking captures every kilometre without manual input.
For a full guide on work-related travel rules, see Work-Related Travel Deductions Australia.
Key figures for 2025–26
| Item | 2025–26 Value |
|---|---|
| Cents per km rate | 88 cents/km |
| Maximum km (cents method) | 5,000 km |
| Maximum deduction (cents method) | $4,400 |
| Laundering (dedicated load) | $1.00/load |
| Laundering (mixed load) | $0.50/load |
| FBT rate | 47% |
Summary: maximise your FIFO deductions legally
Focus your claims on protective clothing, equipment, union fees, and professional licences. These are the areas where FIFO workers consistently find legitimate deductions. Avoid claiming home-to-site travel unless you meet one of the specific exceptions above.
Keep every receipt, log every work-related trip, and review your claims against ATO guidelines before lodging. Download Tripbook to automate your kilometre tracking and build an ATO-compliant record of every work-related journey.
