Firefighter income and work-related deductions

Start with your income, not your deductions

Your income statement will usually show your regular salary along with allowances, overtime and any higher duties or shift loadings paid during the year. All of this generally needs to be declared, even amounts you think are meant to cover a work expense.

An allowance appearing on your income statement is income, not an automatic deduction. Keep the two separate: declare what you were paid first, then work out separately whether you personally incurred a matching work-related cost.

What makes an expense deductible

A work-related deduction generally needs to meet three tests: you paid for it yourself, it was not reimbursed by your employer or brigade, and it is directly connected to earning your firefighting income.

If any one of those is missing, the expense is usually private and should not be claimed. Where an expense is used for both work and private purposes, only the work-related portion is deductible.

Overtime, allowances and second jobs

Overtime meal amounts, callout allowances and shift loadings each need to be checked against the actual work done and any expense you incurred, rather than assumed to be automatically deductible.

If you work a second job or take on extra shifts elsewhere, that income also needs to be declared, and expenses are assessed separately against each source of income.

• See our allowances and overtime guide for meal claims and shift-work records.
• See our second job and extra income guide if you earn income outside your main role.

Common firefighter work-related deductions

Once income is declared correctly, most firefighter claims fall into a handful of categories. Each still needs to meet the connection, no-reimbursement and record-keeping tests above.

• Occupation-specific uniforms, protective clothing and eligible laundry costs.
• Protective gear and equipment required for firefighting or emergency service duties.
• Training, licences and self-education connected to your current role.
• Work-related phone, internet and union or professional association fees.
• Travel between work locations during the same workday.

What firefighters usually cannot claim

Ordinary commuting between home and your regular station, everyday clothing, general fitness costs and any expense reimbursed by your employer are typically private and not deductible, even if you feel they are connected to the job.

Records to match income and deductions

Good records make it straightforward to show how declared income and claimed deductions relate to each other if the ATO ever asks.

• Income statement and payslips showing allowance names and amounts.
• Rosters showing overtime, call-outs or shift patterns.
• Receipts, invoices and usage records for anything you are claiming.
• Employer or brigade policy documents explaining what each allowance covers.