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
Keep records that prove what you earned, what you paid, how the expense related to firefighting work, and whether any amount was reimbursed.
A clean tax-year folder with income, allowances, deductions, travel, training and phone records can save a lot of stress at lodgement time.
Income and allowance records
- Income statement or payment summary.
- Payslips showing allowances and overtime.
- Employer letters or policies explaining allowance purpose.
- Rosters showing ordinary shifts, overtime and call-outs.
Uniform, PPE and equipment records
- Receipts for uniforms, PPE, boots, gloves and protective items.
- Notes showing whether an item was protective, compulsory or occupation-specific.
- Warranty, invoice or depreciation details for higher-cost equipment.
- Records of employer reimbursements or supplied gear.
Travel and vehicle records
- Logbook or cents-per-kilometre notes for work travel.
- Rosters, training confirmations or call-out records supporting the trip.
- Parking, toll, accommodation and transport receipts where relevant.
- Notes separating deductible work travel from ordinary commuting.
Phone, internet and training records
- Phone and internet bills with a work-use calculation.
- A representative work-use diary.
- Training invoices, course outlines and completion certificates.
- Licence renewal receipts and employer requirements.
How long to keep records
Keep records in a secure place and make sure digital copies are readable. A clear folder by tax year is often enough: income, deductions, travel, phone, training and correspondence.
If you amend a return, lodge late, have depreciating assets, or have more complex income, keep the supporting records with the year they relate to and ask before discarding anything.
Common questions
Do bank statements replace receipts?
Bank statements can help, but receipts or invoices are stronger because they show what was bought, when, from whom and for what amount.
Should I keep rosters?
Yes. Rosters can support overtime, travel, allowance and work-pattern explanations.
What is the easiest way to organise firefighter tax records?
Create one folder for each tax year, then separate income, allowances, uniforms and PPE, travel, training, phone or internet, and correspondence.
Do I need records for small deductions?
Yes, unless a specific substantiation exception applies. Even then, you still need to show how the claim relates to work and how the amount was calculated.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
Ask a firefighter tax question