Reviewed for the 2026 tax content update. This is general information for Australian firefighters and emergency service workers. A deduction generally needs to be work-related, paid by you, not reimbursed, and supported by records. For official occupation guidance, see the ATO fire fighters guide.
Quick answer
Ordinary travel from home to your regular station is usually private. Travel between work locations, training venues or emergency service sites during the workday may be different.
The key question is whether the travel was part of earning your income, or simply getting you to work.
Home to work travel
Travel between home and your regular workplace is usually private, even if you are in uniform, on call, carrying ordinary work items or starting very early.
Exceptions can exist in some work patterns, but they need to be reviewed carefully against the actual facts and records.
Travel during the workday
Travel between stations, emergency service sites, training locations or other work locations during the same workday may be deductible when it is part of earning your income.
Keep enough detail to show why the travel happened, where you went and how it related to your duties.
Training and temporary locations
Travel to a training venue may be deductible where the training itself is connected to your current role and the trip is not ordinary home-to-work travel.
If accommodation, meals, parking or tolls are involved, keep receipts and records showing the dates, location and purpose of the travel.
Logbooks and cents-per-kilometre records
A logbook can be useful where work travel is regular or the claim is more than isolated trips. For smaller claims, a clear cents-per-kilometre record may still need enough detail to show work purpose.
Record the date, start and end location, kilometres, work reason and any supporting roster or training reference.
- A logbook or cents-per-kilometre work travel record.
- Rosters and call-out records.
- Training confirmations and location details.
- Receipts for parking, tolls, accommodation or transport where relevant.
Common mistakes
- Claiming normal home-to-station travel as work travel.
- Claiming trips without dates, locations or work purpose.
- Mixing private errands into work travel without apportionment.
- Claiming travel that was reimbursed by the employer or brigade.
Common questions
Can firefighters claim travel from home to the station?
Ordinary home-to-station travel is usually private and not deductible. Travel between work locations may be different.
Do I need a logbook?
A logbook can be useful for car expense claims, especially where the work pattern is regular or the claim is more than isolated trips.
Can I claim travel to training?
Possibly, if the training relates to your current firefighting role and the travel is not ordinary private commuting. Keep training and travel records.
Can I claim parking or tolls?
Parking and tolls may be deductible when they relate to deductible work travel. They are usually private when linked to ordinary commuting.
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