What Deductions Can Working Holiday Makers Claim?

Working Holiday Makers may be able to claim tax deductions for expenses that directly relate to earning Australian income.

Common WHM deductions may include:

• work boots

• protective clothing

• compulsory uniforms

• tools and equipment

• phone use for work

• internet use for work

• travel between job sites

• union or association fees

• tax agent fees

• training directly related to your current work

But there are limits.

You generally cannot claim private costs just because you were in Australia for work. Normal clothes, rent, groceries, sightseeing, flights to Australia and travel from home to your usual job are not suddenly tax deductions because you carried a backpack near them.

GoTax helps Working Holiday Makers lodge online for a flat $65 fee, with ATO prefill used where available, WHM residency checked and deductions reviewed before lodgement.

You can start your Working Holiday Maker tax return online with GoTax.

---

The basic deduction rule for WHMs

The main idea is simple:

The expense must relate to earning your Australian income.

For a deduction to be claimable, you generally need to show:

• you paid for the expense yourself

• you were not reimbursed by your employer

• the expense directly relates to earning your income

• you have a record to support the claim

• you only claim the work-related portion

This applies whether you worked in hospitality, farming, tourism, labouring, childcare, casual employment or another WHM job.

The job may be temporary.

The deduction rules are not.

The ATO does not give out bonus deductions because the work was hot, muddy or involved tourists asking where the nearest koala is.

---

WHM deductions are not a refund guarantee

Deductions can help reduce taxable income.

But they do not usually come back dollar-for-dollar.

Example:

Expense	What it does
$250 work boots	May reduce taxable income if deductible
$250 refund	Not automatic

A deduction reduces the income your tax is calculated on.

The final refund effect depends on your income, tax withheld, WHM tax treatment, residency position and full tax return.

So yes, deductions matter.

But no, buying boots does not mean the ATO sends you the full boot money back with a thank-you note.

---

Work boots and protective clothing

Working Holiday Makers often ask about work boots.

You may be able to claim work boots if they are protective and required for your job.

Examples may include:

• steel-cap boots

• non-slip work shoes

• protective gloves

• high-visibility protective clothing

• safety glasses

• hard hats

• protective aprons

• sun protection gear required for outdoor work

This can be relevant for WHMs working in:

• farms

• fruit picking

• packing sheds

• construction

• labouring

• warehouses

• hospitality kitchens

• tourism operations

But normal shoes are usually not enough.

Fashion boots are not work boots just because you wore them while thinking about work.

If the item is protective, work-related and supported by records, it is much stronger.

---

Uniforms and occupation-specific clothing

You may be able to claim the cost of compulsory uniforms or occupation-specific clothing.

This can include items that are:

• required by your employer

• clearly identifiable as a uniform

• specific to your job

• not ordinary everyday clothing

Examples may include:

• branded hospitality uniforms

• required work shirts with logos

• chef pants

• protective aprons

• work-specific safety clothing

You generally cannot claim ordinary clothes, even if your employer tells you to wear black pants, plain shoes or a white shirt.

That is annoying.

But it is also the rule.

Black jeans worn in a café are still black jeans.

The tax system is not easily impressed.

---

Tools and equipment

You may be able to claim tools or equipment used for work.

Examples may include:

• knives for kitchen work

• small tools for labouring

• farm tools

• tool belts

• equipment used for a specific job

• work-related accessories

• replacement tools

The item must be used for your work.

If it is used partly for private purposes, you need to claim only the work-related portion.

For more expensive items, you may not be able to claim the full cost immediately. Some items may need to be claimed over time.

Keep the receipt and make a note of how the item was used for work.

A mystery receipt from a hardware store is not much help if nobody can tell whether it was for work, camping or building the world’s saddest hostel shelf.

---

Phone and internet use

You may be able to claim part of your phone or internet costs if you used them for work.

This could include work-related use such as:

• calling your employer

• checking rosters

• contacting supervisors

• using work apps

• sending work messages

• managing ABN jobs

• responding to job-site instructions

You cannot claim the full phone bill just because your boss once texted you.

You need to claim only the work-related portion.

A simple way to support the claim is to keep a short record showing work use over a representative period.

For example, if only 10% of your phone use was work-related, only 10% should be considered for the deduction.

Tax loves percentages.

Sadly, not the fun kind.

---

Travel between job sites

Some work-related travel may be deductible.

This can include travel between separate work sites on the same day, or travel required as part of your job.

Examples may include:

• driving from one farm site to another during the workday

• travelling between two separate jobs on the same day

• using your car for required work duties

• travelling to pick up work supplies when required by your employer

But travel from where you live to your normal workplace is usually private.

That means you generally cannot claim:

• daily travel from hostel to farm

• travel from share house to café

• normal commute to the packing shed

• flights to Australia

• travel between cities looking for work

• weekend sightseeing

• relocation travel for lifestyle reasons

Just because you had to get to work does not make it deductible.

Everyone has to get to work.

The ATO noticed.

---

Car expenses

If you used your car for genuine work-related travel, you may be able to claim car expenses.

But you need to separate work use from private use.

Potential work-related car use may include:

• travel between job sites

• travel during work duties

• carrying bulky equipment where required

• driving between separate employers on the same day

Private travel usually includes:

• home to work

• work to home

• personal errands

• sightseeing

• weekend trips

• driving to the beach after work because Australia insisted on having beaches

If you claim car expenses, you need records.

Do not guess.

A “feels about right” kilometre claim is not a record.

---

Training and certificates

Some training expenses may be deductible if they directly relate to your current work.

Examples might include:

• training required for your current job

• certificates needed to keep doing your current role

• short courses that improve skills in your current income-earning work

But training is not always deductible.

You generally need to be careful with:

• courses to get a new job

• courses for future employment

• travel-related study

• general English courses

• training that is mostly private or lifestyle-related

If the course helped you get a new type of job, rather than maintain or improve skills in your current job, it may be harder to claim.

“Useful for life” is not the same as deductible.

Very unfair to life.

But there we are.

---

Tax agent fees

Tax agent fees may be deductible in the year they are paid.

That can include fees paid to manage your Australian tax affairs.

For WHMs, this may include fees for preparing a prior year Australian tax return or dealing with tax matters.

GoTax charges a flat $65 fee for a Working Holiday Maker tax return.

You can learn more on the GoTax WHM tax return page.

---

Union and association fees

You may be able to claim union fees or professional association fees if they directly relate to your work.

This can be relevant if you joined an industry association, union or worker body connected to your employment.

Keep records showing:

• who you paid

• the amount paid

• the date paid

• what the fee related to

If the fee was private, social or unrelated to earning income, it may not be deductible.

A membership card does not automatically equal a deduction.

It depends what the membership is for.

---

ABN income and WHM deductions

Some Working Holiday Makers work through an ABN.

That is different from ordinary wages.

If you worked through an ABN, you may need to include business income and business deductions.

This could include things like:

• invoices issued

• bank deposits received

• business tools

• phone costs

• equipment

• work travel

• protective clothing

• contractor-related expenses

ABN work usually needs better records.

You cannot rely only on ATO income prefill because business income may not appear the same way wages do.

If you worked mainly through an ABN, the GoTax ABN tax return service may be more relevant than a simple wages-only return.

Different income.

Different treatment.

Same need to declare it properly.

---

What WHMs usually cannot claim

Working Holiday Makers often ask about private travel and living costs.

Usually, these are not deductible.

Common non-deductible expenses include:

• flights to Australia

• visa application costs

• passport costs

• rent

• hostel accommodation

• groceries

• meals at normal work

• ordinary clothes

• sightseeing

• weekend trips

• gym memberships

• medical costs

• travel insurance

• normal transport from home to work

• relocation costs to move around Australia

• entertainment

• alcohol

• personal phone use

Yes, you needed food.

Yes, you needed somewhere to sleep.

No, that does not automatically make it tax deductible.

The tax system is heartless about sandwiches.

---

Keep records for every deduction

If you claim a deduction, you need records.

Good records may include:

• receipts

• invoices

• bank statements

• payslips

• employer letters

• rosters

• logbooks

• diary notes

• phone usage records

• travel records

• screenshots of work-related expenses

The best record explains:

• what you bought

• when you bought it

• how much you paid

• who you paid

• how it related to work

• what private portion was excluded

A bank statement may help show that money was spent.

But it may not explain what the expense was for.

“Bunnings $187” could be work tools.

It could also be a barbecue, fairy lights and a dream.

Receipts matter.

---

How GoTax helps with WHM deductions

GoTax helps Working Holiday Makers claim deductions properly.

That means:

• you are prompted for common deduction areas

• you can include eligible work-related expenses

• ATO prefill is used where available

• WHM residency is checked

• your return is reviewed before lodgement

• the return can be completed from Australia or overseas

The aim is not to claim everything you can think of.

The aim is to claim what you are legally entitled to.

That is much better than claiming everything, hoping for the best, and later discovering the ATO owns a calculator.

You can start through the GoTax Working Holiday Maker tax return service.

---

WHM deduction checklist

Before lodging, ask yourself:

• Did I pay for the expense myself?

• Was I reimbursed by my employer?

• Did it directly relate to earning income?

• Was it partly private?

• Do I have a receipt or record?

• Did I keep only the work-related portion?

• Is it ordinary clothing or protective clothing?

• Is it normal home-to-work travel?

• Is it a private living cost?

• Does it relate to wages or ABN income?

• Have I checked all ATO prefilled income?

• Have I completed the WHM residency questions?

If you are still unsure, GoTax has broader information on the Tax Return 2026 guide and the online tax return service.

---

Ready to lodge your WHM tax return?

Working Holiday Maker deductions can help, but only when they are legitimate, work-related and supported by records.

GoTax helps WHMs lodge online for a flat $65 fee, with available ATO prefill, WHM residency checks, deduction prompts and review before lodgement.

Start your WHM tax return online with GoTax

---

Frequently asked questions

Can Working Holiday Makers claim tax deductions?

Yes. Working Holiday Makers may be able to claim deductions for expenses that directly relate to earning Australian income.

The expense must be work-related, not private, and you need records to support it. If the expense is partly private, only the work-related portion should be claimed.

Can WHMs claim work boots?

Yes, work boots may be deductible if they are protective and required for your job.

This is common for WHMs working in farm work, warehouses, construction, labouring, kitchens or other roles where protective footwear is needed. Ordinary shoes or fashion boots are generally not enough.

Can WHMs claim uniforms?

You may be able to claim compulsory uniforms or occupation-specific clothing.

The clothing generally needs to be clearly connected to the job and not ordinary everyday clothing. Plain black pants, normal shoes or standard casual clothes are usually not deductible just because you wore them to work.

Can WHMs claim normal clothes for work?

Generally no. Ordinary clothes are usually private, even if your employer requires a certain colour or style.

For example, jeans, plain shirts, black pants and normal shoes are usually not deductible. Protective clothing, compulsory uniforms or occupation-specific items are much stronger claims.

Can WHMs claim tools and equipment?

Yes, tools and equipment may be deductible if they are used for your work.

You should keep receipts and only claim the work-related portion. If the item is expensive or used privately as well, the claim may need to be reduced or spread over time.

Can WHMs claim phone expenses?

Yes, phone expenses may be partly deductible if you used your phone for work.

You need to estimate the work-related portion using a reasonable method and keep records. You cannot claim the whole bill just because you used your phone occasionally for work.

Can WHMs claim internet expenses?

Internet expenses may be partly deductible if you used your internet for work-related tasks.

The claim should reflect work use only. Private use, streaming, travel planning and normal personal browsing should not be included.

Can WHMs claim travel to work?

Usually no. Travel from where you live to your normal workplace is generally private.

This applies even if you live far away from the job, stay in a hostel or travel to a farm. Travel between separate work sites during the day may be different and should be checked.

Can WHMs claim flights to Australia?

Generally no. Flights to Australia are usually private travel costs.

Even if you came to Australia to work, the cost of getting here is not normally a work-related deduction. The same applies to sightseeing, weekend travel and personal relocation costs.

Can WHMs claim farm work expenses?

Yes, some farm work expenses may be deductible if they directly relate to earning income.

Examples can include protective boots, gloves, sun protection required for outdoor work, tools or equipment used for the job. Rent, food, travel to the farm and ordinary clothes are usually private.

Can WHMs claim tax agent fees?

Tax agent fees may be deductible in the year they are paid.

This can include fees paid to manage your Australian tax affairs. GoTax charges a flat $65 fee for a Working Holiday Maker tax return.

Can WHMs claim deductions without receipts?

You should keep receipts or other records for deduction claims.

A bank statement may help, but it may not prove what the expense was for or how it related to work. Good records make the claim safer and easier to explain.

Are ABN deductions different for Working Holiday Makers?

Yes. If you worked through an ABN, your income and deductions may need to be treated as business income and business expenses rather than ordinary wages.

You may need invoices, bank records and business expense records. ABN income should not be ignored just because it does not appear like normal wages in ATO prefill.

Will deductions guarantee a bigger WHM refund?

No. Deductions may improve your refund or reduce tax payable, but they do not guarantee a large refund.

A deduction reduces taxable income. The final result depends on your income, tax withheld, WHM tax treatment, residency position and the rest of your tax return.

---

About the Author

Written by Mark Walmsley, Chartered Accountant and Registered Tax Agent.

GoTax helps Australians and Working Holiday Makers complete tax returns online, with returns checked by registered tax agents before lodgement.

---

General Information Disclaimer

This article provides general information only and does not take into account your personal circumstances. Working Holiday Maker tax treatment can depend on your visa, country of origin, residency position, income, deductions, records, ABN income and ATO processing. Tax rules can change. If you are unsure, seek advice from a registered tax agent.