Builder deduction checklist
Start with these high-intent expense areas. Each one still depends on your current duties, who paid, private use and the records you hold.
Tools, equipment and repairs
Tools and equipment used to perform your current employee duties may qualify. The treatment can depend on cost and effective life, and you must exclude private use and anything supplied or reimbursed by your employer.
Evidence: Keep itemised receipts, purchase and first-use dates, repair invoices, and a reasonable work-use calculation for shared items.
Check this expenseProtective clothing, safety equipment and work boots
Protective clothing, safety equipment and genuinely protective work boots used against a real construction-site risk may qualify. Conventional clothes such as jeans, drill shirts and ordinary footwear are generally private, even when worn only for work.
Evidence: Keep receipts and a note identifying the work hazard each item, including any safety footwear, protects you from, plus any eligible cleaning records.
Check this expenseVehicle use and travel between work sites
Some travel between workplaces or to an alternate work site may qualify. Ordinary travel from home to your regular workplace is generally private; carrying tools does not automatically change that treatment.
Evidence: Keep trip dates, destinations and work purposes, together with the logbook, odometer or kilometre evidence required for the method used.
Check this expenseLicence renewals, tickets and current-role training
Renewal fees, tickets and training may qualify when they maintain skills or rights needed in your current role. Initial qualifications or study that enables a new occupation can be treated differently.
Evidence: Keep renewal notices, invoices, course outlines, completion records and a note connecting the training to your current duties.
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