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
Retained firefighters should declare income and allowances correctly, then claim only expenses that are directly connected to earning that income, paid by them and not reimbursed.
Because retained roles often sit beside another job, separation of records is especially important.
Income and call-out payments
Keep payslips and income statements showing call-out payments, drill payments, allowances and any other retained firefighter income.
Do not assume a payment is tax-free because the role is irregular or community-focused.
Travel and availability costs
Ordinary travel from home to a regular station is usually private. Travel between work locations or to specific training may require separate review.
Costs of being available, such as ordinary household or personal costs, are not automatically deductible.
PPE, uniforms and equipment
Protective items may be deductible where you paid for them, used them for retained firefighter duties and were not reimbursed.
Employer-supplied or brigade-supplied gear should not be claimed again.
Second job interaction
If you also have another job or business, keep retained firefighter income and expenses separate from your other work.
Shared phone, internet, travel or equipment costs need a sensible work-use split.
Records to keep
- Income statements and retained firefighter payslips.
- Call-out, drill and training rosters.
- Receipts for unreimbursed protective gear or training.
- Phone, internet or travel calculations where relevant.
- Notes separating retained firefighter costs from other work.
Common questions
Do retained firefighters declare call-out payments?
Generally, income and allowances shown on your income statement need to be considered in the tax return.
Can retained firefighters claim travel to the station?
Ordinary home-to-station travel is usually private. Other work-related travel depends on the facts.
Can I claim costs if I also have another job?
Yes, but only the portion connected to each income source should be claimed, and the same expense should not be double-counted.
Need help applying this to your return?
FirefightersTax can review your circumstances, records and work-related expenses before lodgement.
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