Common Deductions for Construction Workers — WA
Tools and equipment (under $300 instant, over $300 depreciate), steel-cap boots, high-vis clothing, hard hat, safety glasses, sun protection (outdoor workers), union fees, White Card (construction induction), first aid certificate, vehicle/travel between sites
Average Claim
The typical construction worker claims around $1,800 in work-related deductions per year. If your claim is significantly above this, make sure your records are solid — the ATO data-matches your claim against others in your occupation.
Union Fees — WA
In Western Australia, the relevant union is CFMEU WA (~$480/yr). Union fees are fully tax deductible.
Registration
White Card (construction induction) — ~$75, deductible. Required in all states.
WA-Specific Claims
FIFO construction workers in WA mining regions have specific deduction rules — meals and accommodation provided by the employer are NOT deductible, but personal tools, clothing, and union fees still are.
How to Claim
Report your deductions at Item D1–D5 in your tax return. Use myTax (free) or a tax agent. Keep receipts for 5 years. Items under $300 get an instant deduction. Items over $300 are depreciated over their effective life.
From 2026–27: The new $1,000 standard deduction means you can claim a flat $1,000 without receipts — or itemise if your actual expenses are higher. Details →
Frequently Asked Questions
What can construction workers claim on tax in WA?
Common deductions include: Tools and equipment (under $300 instant, over $300 depreciate), steel-cap boots, high-vis clothing, hard hat, safety glasses, sun protection (outdoor . The average claim is $1,800. Union fees (CFMEU WA (~$480/yr)) are fully deductible.
How much do construction workers usually claim?
The ATO benchmark for construction workers is around $1,800 in work-related deductions. Claims well above this attract ATO scrutiny — keep receipts.