🌳 Landscaper / Gardener Tax Deductions Australia
Landscape Gardeners & Designers — your complete 2026 ATO guide.
Last updated: May 2026
If you work as a landscaper / gardener in Australia, you're entitled to claim a deduction for many of the costs you incur doing your job. The ATO has specific rules about what counts and what doesn't — and getting it right can mean a meaningfully bigger refund. This guide covers every tax deduction available to Australian landscaper / gardeners for the 2025–26 financial year, based on published ATO guidance for the Trades & Construction sector. We break down what's fully deductible, what's partially deductible (and how to apportion it), and what to avoid claiming.
The 3 ATO golden rules
To claim a work-related deduction, you must meet all three:
- You paid for it personally and weren't reimbursed.
- The expense directly relates to earning your income.
- You have a record (usually a receipt).
✅ Fully deductible 14 items
Hi-vis clothing and PPE
Hi-vis and protective gear required for outdoor work are deductible.
Steel-cap boots
Protective steel-cap boots required for landscaping work are deductible.
Sun protection (hat, sunscreen, sunglasses)
Sunscreen, hats and protective sunglasses are deductible for outdoor landscapers.
Gloves, ear plugs, dust masks
PPE required for landscaping work is deductible.
Laundry of protective clothing
Laundry of compulsory or heavily soiled work clothing is deductible.
Hand tools (secateurs, shovels) under $300
Tools costing under $300 each are immediately deductible.
Power tools (whipper-snipper, mower) under $300
Smaller power tools under $300 are immediately deductible; larger items are depreciated.
Tool and equipment insurance
Insurance specifically covering your tools is deductible.
Horticulture qualifications / TAFE (current role)
Self-funded training that maintains your landscaping skills is deductible.
Industry reference books
Work-related horticulture references are deductible.
Trade licences and chemical handling certificates
Chemical handling certificates and licences required for your work are deductible.
First aid certificate
First aid training required for your role is deductible.
Union and association fees
Industry association fees relevant to your work are deductible.
Parking and tolls during work travel
Parking and tolls during work-related travel are deductible.
⚠️ Partially deductible 4 items
These costs are split between work and private use. You can only claim the work-use percentage — keep a 4-week diary or 12-week logbook.
Mobile phone (work-related use)
Work-related calls, messages and data are deductible at the work-use percentage based on a 4-week log.
Home internet (work-related use)
The work-related proportion of your home internet is deductible based on usage records.
Car expenses (carrying bulky tools)
If you carry bulky tools to jobsites with no secure storage, home-to-site travel may be deductible — keep a logbook.
Home office running costs
Electricity, gas, and depreciation of office furniture used for work are deductible (70c/hr fixed rate or actual cost method).
❌ Not deductible 2 items
Common audit traps. Claiming these can trigger ATO review and penalties.
General clothing (non-uniform)
Conventional clothing worn to work is not deductible, even if your employer requires it.
Driving fines and parking infringements
Fines and penalties are never deductible, even when incurred during work travel.
Need help lodging your return?
ALI Tax's qualified agents handle returns Australia-wide. Average refund: $2,847.
Get started with ALI Tax →Frequently asked questions
What's the simplest way to track landscaper / gardener deductions during the year?
Keep a separate folder or app (like Receipt Bank or your phone's notes) and capture every work-related receipt as you spend. The 'shoebox approach' costs most landscaper / gardeners thousands in lost refunds each year.
Can I claim something my employer reimbursed?
No. If you've been reimbursed (or it was salary-packaged), you can't claim a deduction for it as well.
Do I need receipts for everything?
You need a receipt or written record for any deduction. For laundry up to $150 and small expenses up to $300 in total, you can use the ATO simplified methods without keeping every receipt.
What's the difference between deductible and partial?
Fully deductible means you can claim 100% of the cost. Partial means it's split between work and private use — you can only claim the work-use percentage based on a diary or logbook.
How long do I need to keep my receipts?
Five years from the date you lodge your tax return. The ATO can ask for records anytime in that window.