Tax Information for Australian Roster Workers

Healthcare Workers (Nurses, Doctors, Paramedics)

Uniform and clothing:

• Scrubs, medical uniforms (if not provided by employer)
• Non-slip shoes, protective footwear
• Laundry costs for uniforms ($1 per load, no receipts needed under $150)

Equipment and tools:

• Stethoscopes, medical scissors, penlights
• Nursing bags and equipment
• Protective equipment (glasses, face shields)

Education and registration:

• AHPRA registration and renewal fees
• Continuing professional development (CPD) courses
• Medical journals and reference materials
• Conference attendance (work-related)

Vehicle expenses:

• Travel between multiple work sites (hospital to aged care)
• Home visits (community nurses, paramedics)
• Cannot claim home to work travel

Other deductions:

• Professional indemnity insurance
• Union fees (ANF, HSU, etc.)
• Phone and internet (work-related portion)
• Home office (if employer requires admin work at home)

Emergency Services (Police, Fire, Ambulance)

Uniform and protective gear:

• Boots, safety shoes (if not provided)
• Protective clothing and equipment
• Uniform dry cleaning and maintenance

Fitness expenses:

• Gym memberships (if employer requires fitness standards)
• Physical fitness tests required by employer
• Not deductible if for general health

Training and certification:

• Professional development courses
• Firearms licensing and training (police)
• Rescue certifications (fire, SES)
• First aid course renewals

Vehicle expenses:

• Travel to court (police)
• Travel between stations
• Cannot claim home to work

Other deductions:

• Union fees
• Professional memberships
• Sunscreen, sunglasses (outdoor work)

Mining & FIFO Workers

Protective clothing and equipment:

• Safety boots, high-visibility clothing
• Hard hats, safety glasses (if purchased yourself)
• Sunscreen and sun protection
• Laundry expenses for work clothes

Tools and equipment:

• Tools required for your role (if not provided)
• Tool insurance
• Tool bags and storage

Training and tickets:

• White Card renewal
• Equipment licenses and certifications
• Professional development courses
• Not deductible: Getting your initial tickets

Vehicle expenses:

• Travel between sites (not home to airport)
• DIDO: Travel from home to site may be deductible
• Keep logbook for work-related travel

Other deductions:

• Union fees (CFMEU, AWU, etc.)
• Income protection insurance
• Relocation costs (in some cases)

Aviation Workers (Pilots, Cabin Crew)

Uniform expenses:

• Uniform purchases and dry cleaning
• Replacement items (shirts, shoes)
• Grooming requirements (makeup, hair products)

Training and licensing:

• License renewals and medical examinations
• Type ratings and endorsements
• Aviation English proficiency tests
• Simulator time (if paid by you)

Accommodation and meals:

• Overnight layovers (if not reimbursed by employer)
• Meals during duty (excess meal allowance portion)

Other deductions:

• Union fees (pilot associations)
• Log book fees
• Aviation publications and charts
• Sunglasses (prescription aviation sunglasses)

Working Multiple Jobs

Many roster workers have secondary employment during their rostered days off. This affects your tax:

Tax withholding:

• Only claim tax-free threshold on your primary job
• Secondary job is taxed from the first dollar (usually 30%+)
• Pay extra PAYG tax to avoid a bill at tax time

Combined income:

• Your marginal tax rate applies to total income from all sources
• Example: $100k FIFO + $20k side business = taxed at 37% marginal rate
• Budget for this higher rate on your second income

Super contributions:

• Each employer pays super separately
• Consolidate into one fund to avoid multiple fee charges

FIFO Living-Out Allowances

Living-out allowances (LOA) paid to FIFO workers are:

• Taxable income - included in your total taxable income
• Super is paid - employers pay super on LOA (in most cases)
• Not a reimbursement - it's part of your salary package

Typical LOA ranges from $20,000 to $40,000 per year, significantly increasing your taxable income and marginal tax rate.

Shift Penalties Are Taxable

All shift penalties, loadings, and overtime are taxable income:

• Night shift loading: Taxed
• Weekend penalties: Taxed
• Public holiday double time: Taxed
• Overtime: Taxed

These are usually included in your employer's PAYG withholding, but if you receive large lump sums (e.g., overtime at end of roster), ensure sufficient tax is withheld.

On-Call Allowances

Availability payments (not working):

• Usually taxable income
• Small amounts (e.g., $50/night on call)

Call-out payments (actually working):

• Fully taxable
• Often paid at overtime rates
• Check your award for rates

Claiming Car Expenses

Roster workers often travel between multiple worksites. Two methods to claim:

Logbook method (higher claim):

• Keep logbook for 12 weeks
• Calculate work-related percentage
• Claim that percentage of all car costs
• Best for high work usage

Cents per kilometre (simpler):

• Claim 88 cents per km (2025-26)
• Maximum 5,000 km per year ($4,400)
• Don't need a logbook
• Best for low to moderate work travel

Tax Residency for FIFO Workers

Your tax residency is determined by where you normally live, not where you work:

Perth resident working Pilbara:

• Australian resident for tax purposes
• Claim full tax-free threshold
• Standard tax rates apply

Interstate FIFO worker:

• Still Australian resident (if living in Australia)
• No difference in tax treatment

Overseas resident working Australian FIFO:

• Non-resident tax rates apply
• No tax-free threshold
• Higher tax rates from first dollar