Tools, boots, TAFE. Here's what you can claim as an apprentice, and when the new $1,000 standard deduction means you don't need to.
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By the Nomo team · Last reviewed 24 September 2026
From 2026–27, you can take a standard deduction for work expenses with no receipts. It's the lower of $1,000 or your wage income, it's applied by default if you're eligible, and the work expenses you claim reduce it dollar for dollar. So you get whichever is bigger: $1,000, or your real work costs.
For plenty of apprentices, especially in first year, real costs sit under $1,000, and the standard deduction is the better deal. It flips when you buy a lot of tools, drive a lot to TAFE, or both.
| Example (illustrative amounts) | Covered work expenses | Better option |
|---|---|---|
| First year apprentice: $250 of hand tools, $150 of boots and PPE | $400 | The $1,000 standard deduction |
| Apprentice who drives to TAFE: 1,000 km in their own car ($910), $280 of hand tools, $220 of boots and PPE | $1,410 | Claiming actual expenses |
Union fees are claimed on top of the $1,000 either way. Run your own numbers in the standard deduction calculator. All the rules for qualified tradies are in the tradie guide.
Tools you buy for work are claimable, and so are repairs and insurance on them. Items costing $300 or less come off in full the year you buy them. Over $300, you claim the decline in value over several years.
A set counts as one item. The ATO's own example: a ratchet set that costs $350 has to be claimed over time, even though each ratchet on its own would be under $300. So a big starter kit bought as a kit is usually claimed over several years, not all at once.
You can't claim tools your employer supplied, or tools you were reimbursed for. More in tools and equipment.
These count as self-education for your current job. See self-education expenses.
Tool, travel and meal allowances your employer pays are income, and they'll be on your income statement. An allowance doesn't give you a deduction on its own: you claim what you actually spent on something deductible.
A reimbursement is different. If your boss pays you back for a specific cost, it isn't income, and you can't claim that cost.
Home to your usual site is private travel, even at 6am. Driving between sites during the day counts. So can the trip from home if you have to carry bulky tools that are essential, awkward to move without a vehicle, and there's nowhere secure to leave them on site. See driving between job sites.
Protective gear you buy yourself is claimable: steel caps, high-vis, safety glasses, earmuffs, and sunscreen, sun hats and sunglasses if you work outdoors. Jeans, plain shirts and everyday clothes aren't, even if everyone on site wears them.
Because you won't know which is bigger until the year's over. Keep the receipts and a record of your TAFE and site trips as you go, and at tax time you can see straight away whether your real costs beat $1,000. Records you never kept can't be claimed. More in receipts and record keeping.
Snap the receipt when you buy tools or boots, let Nomo record your trips to TAFE and between sites, and watch one running total. When it passes $1,000, you know claiming your real costs is worth it. Nomo is an Australian tax deduction and mileage/work kilometre tracking app for PAYG employees and sole traders.
Found so far this year. Are you past $1,000?
Tool and boot receipts, read and kept.
Trips to TAFE and between sites, tagged.
Yes, if you paid for them and weren't reimbursed. $300 or less in full, over $300 over several years. A set counts as one item.
Yes. Travel from home or work to TAFE and back is claimable. Keep a record of the trips.
Only if you paid them yourself and your employer didn't pay or reimburse them.
Yes. Allowances are income. You then claim what you actually spent on deductible tools.
Not for the standard amount. If your real work costs are higher and you claim them, you need records for all of them.
Yes. Protective gear you paid for is claimable. Everyday clothes aren't.
Know if you beat $1,000 before July.
Receipts and trips in one running total. 14 days free, no card needed.
Start 14-day free trialBy the Nomo team · Last reviewed 24 September 2026. We check these pages against current ATO guidance and update them when the rules change.
General information only, not tax advice. Rules change and everyone’s situation is different, so check ato.gov.au or talk to a registered tax agent about your situation. Nomo is a record keeping app, not a registered tax agent.