⛏️ Miner (FIFO / Mining Site) Tax Deductions Australia
Mine Site Operators & FIFO Staff — your complete 2026 ATO guide.
Last updated: May 2026
Mine site workers — particularly FIFO staff — are among the highest-paid blue-collar workers in Australia. They're also among the most-audited at tax time, because there's a long history of incorrect claims around the home-to-site travel question. Get it right and you can save thousands; get it wrong and the ATO will recover every cent with penalties.
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 13 items
Hi-vis clothing and PPE
Hi-vis and protective gear required on the mine site are deductible.
Steel-cap boots and safety helmets
Mandatory protective footwear and head protection are deductible.
Sun protection (FIFO outdoor work)
Sunscreen, broad-brim hats and sunglasses are deductible for outdoor mining work.
Laundry of protective clothing
Laundry of protective and heavily soiled work clothing is deductible.
Operating tickets (HR, dump truck, EWP, dogman)
Operating tickets required to maintain your current role are deductible.
Site inductions and safety refreshers
Mandatory site safety inductions are deductible.
First aid and emergency response training
Required first aid and emergency training are deductible.
Union fees (CFMMEU, AWU)
Mining union fees are deductible.
Specialist work tools under $300
Tools under $300 each are immediately deductible.
Sun-protective sunglasses
Protective sunglasses for outdoor mining work are deductible.
Reference books and industry guides
Work-related reference materials are deductible.
Income protection insurance
Income protection premiums paid outside super are deductible.
Cost of managing tax affairs
Tax agent fees paid last year are deductible on this year's return.
⚠️ Partially deductible 5 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.
Travel between camp and pit (work-only)
Travel between work locations on site is deductible; FIFO travel home is generally private unless the rules in TR 95/34 / Lunney apply.
Overnight meals (eligible swings)
Overnight meals may be deductible only when an overnight allowance is paid and substantiated.
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 miner (fifo / mining site) 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 miner (fifo / mining site)s 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.