Tax Deductions for Painters in Australia (2026 Guide)

Who this page is for: Painters, decorators and smaller painting contractors in Australia.

Scope note: This guide uses cautious general ATO framing and should not be read as a shortcut around the current rules for mixed use, reimbursement or travel.

Last reviewed: 25 March 2026

Trust note: This page is written as educational information only and checked against official ATO guidance or closely related ATO topic pages.

Quick answer

Painters may be able to claim unreimbursed tools, protective items, deductible travel between workplaces and the work-related share of mixed-use costs such as phones. Ordinary clothing, normal commuting and reimbursed expenses still commonly fall outside a claim.

You usually need to have paid the cost yourself.
The expense should relate directly to earning income or running the business.
Only the work-related or business-use share is usually claimable for mixed-use items.
Records matter just as much as the expense itself.

If the answer depends on travel patterns, private use or the way you work, check the broader claim-rule pages before treating an example as settled.

Intro: who this guide is for

Painting work often involves brushes, rollers, spray equipment, drop sheets, ladders, protective gear and frequent travel between sites. Those costs can matter at tax time when they are connected to earning income and you paid for them yourself.

The main traps are claiming ordinary clothes, treating normal home-to-work trips as deductible, or assuming every higher-cost item works the same way for tax.

Common deductions painters may be able to review

Tools and equipment such as brushes, rollers, spray guns, extension poles, ladders and tool bags used for work.
Repairs, maintenance and replacement parts for work tools you own.
Protective clothing and protective items where they meet the ATO tests, such as coveralls, gloves, masks or eye protection.
Licence, ticket or training costs that maintain or improve your existing painting skills.
Phone use tied to quoting, supplier calls, scheduling and work communication.

Related live page: How to Claim Tax Deductions in Australia (2026 Guide).

Expenses commonly not deductible

Ordinary clothes worn at work, even if they get paint on them.
Normal travel between home and your usual workplace in most cases.
Private use of phones, vehicles, tools or computers.
Any amount someone else reimbursed you for.
Training that is only about moving into a different occupation.

Employee vs sole trader or contractor differences

Employees usually focus on unreimbursed work expenses tied to the current job.
Contractors may also review business operating costs such as insurance, quoting software and bookkeeping.
If you do both employee work and contracting, keep separate records so the income source behind each expense is clear.

Record-keeping requirements

Keep receipts for tools, repairs, protective items, training and licence renewals.
Keep records showing how you worked out any work-related percentage for mixed-use costs.
If you claim car expenses, keep the records needed for the method you use rather than trying to rebuild them later.
Retain enough detail to support any treatment of larger tools or equipment.

Common mistakes

Treating messy work clothes as automatically deductible.
Claiming full phone or vehicle costs without removing private use.
Assuming every job-site trip is deductible without checking the current ATO rules.
Claiming reimbursed purchases again in the tax return.

Frequently asked questions

Can painters claim brushes and spray equipment?

They may be able to if the items are used to earn income, the painter paid for them personally and the current ATO rules support the treatment used.

Can painters claim work clothes?

Not usually if the clothing is ordinary. The stronger claims tend to be for items that meet the ATO tests for protective or compulsory clothing.

Can painters claim travel between job sites?

That may be possible where the travel meets the current ATO rules, but normal home-to-work commuting is still a common non-deductible area.

Related guides

Use these next if you want the parent hub, a related spoke or a broader rules page.

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Review note, sources and disclaimer

Reviewed by: Australia Tax Deductions editorial team

Last reviewed: 25 March 2026

How this page is framed: This page is written in plain English, anchored to official ATO guidance and designed as educational information only.

Methodology: See the Editorial Policy and Review Methodology pages for how the site handles source checking and updates.

Primary references

General educational information only. Tax outcomes depend on your circumstances, records, business structure and the current ATO rules. Check the latest official guidance or speak with a registered tax professional before acting on any deduction claim.