This is general information only. A tax deduction generally needs to be paid by you, not reimbursed, directly connected to earning your income, and supported by records. Check the ATO fire fighters income and deduction guide or ask a registered tax agent before lodging.
Separate each income stream
Firefighters can have second jobs, casual emergency service income, paid training work, contracting income or investment income. Keep each income stream separate so PAYG wages, sole trader income and reimbursed amounts do not blur together.
If you invoice for extra work, keep invoices, payment records and related expenses in one folder. If you are paid as an employee, keep income statements and payslips.
Claim expenses against the right income
A deduction needs a clear connection to the income it helped you earn. Equipment for private contracting, for example, should be separated from gear supplied or reimbursed by your main employer.
Avoid double-counting expenses across two roles. If an item is used partly for firefighter duties, partly for another job and partly privately, keep a reasonable apportionment record.
Uniforms, PPE and equipment
Occupation-specific protective items may be deductible where you bought them yourself for work and were not reimbursed. Ordinary clothing remains private even if it is practical for the job.
For higher-cost equipment, depreciation rules may apply rather than an immediate full claim.
Phone, internet and admin costs
If extra work involves client calls, rostering, online training or job administration, claim only the work-use portion of phone and internet costs. A short usage diary can make the split easier to support.
Records to keep before lodgement
- Income statements and payslips for employee roles.
- Invoices, payment summaries and bank records for side income.
- Receipts for equipment, training, licences and protective items.
- Diary notes showing business or work use percentages.
- Vehicle or travel records where work travel is claimed.
Common questions
Do firefighters need to declare second job income?
Yes. Extra employment income, contracting income and other assessable income need to be included in your tax return.
Can I claim the same equipment for two jobs?
You can only claim the work-related portion once. Keep notes showing how the item was used across each role.
Should side income be treated as business income?
It depends on the arrangement. Invoices, ABN use, repetition and commercial activity can affect how the income is reported.
Need help with firefighter side income?
FirefightersTax can help separate income streams, deductions and records before you lodge.
Ask a firefighter tax question