Tax Deductions for Support Workers in Australia (2026 Guide)

Who this page is for: Support workers, community workers and direct carers in Australia who earn income as employees or contractors.

Page purpose: Cover a high-intent services occupation with cautious guidance around travel, phone use, protective items, records and reimbursement traps.

Parent page: Services category

Scope note: Support work arrangements vary a lot, so this guide stays general and should be checked against the current ATO rules for your actual duties and work structure.

Last reviewed: 29 March 2026

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

Quick answer

Support workers may be able to claim unreimbursed work-related costs such as travel between workplaces, protective items, phone use and the work-related share of mixed-use expenses. Normal commuting, ordinary clothing and any amount reimbursed by an employer or agency are still common non-deductible areas.

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.

Travel and reimbursement are the two biggest traps on this topic, so treat examples cautiously and compare them with the broader claim-rule pages.

Intro: who this guide is for

Support workers often move between clients, workplaces and admin tasks, which makes travel, phone use, small tools and protective items common tax questions. The right answer usually depends on whether you are an employee or contractor, how the travel works in practice and whether someone else paid you back.

The safest approach is to start with the basics: did you pay the cost yourself, was it tied to earning income, and can you show records for the work-related part.

Common deductions support workers may be able to review

Phone use tied to scheduling, client communication, roster changes and work administration, to the work-related extent.
Travel between workplaces, client visits or alternative work locations where the ATO rules allow it.
Protective items such as gloves, masks or other protective equipment where the work environment genuinely requires them.
Small tools or equipment you buy and use in your work, subject to the current ATO asset rules.
Training or licence renewals that maintain or improve your current support-work skills.

What usually is not claimable

Normal trips between home and your usual workplace in most cases.
Ordinary clothing, even if you only wear it for work or it gets worn out quickly.
Private phone use, private travel or mixed-use costs that are not apportioned properly.
Any expense your employer, agency or another party reimbursed.
Training only aimed at moving into a different occupation.

Employee vs sole trader or contractor differences

Employees usually focus on unreimbursed work-related costs connected to their current job.
Contractors may also review business running costs such as bookkeeping, insurance and admin software.
If you do support work through multiple arrangements, keep records that show which expenses belong to which income source.

Record-keeping and evidence requirements

Keep receipts for phones, protective items, tools, training and licence renewals.
Keep diary notes, rosters or log-style records that explain work-related travel and phone use.
If you claim a mixed-use item, keep a clear basis for how you worked out the work-related share.
Keep enough detail to show whether a cost was employee-related, contractor-related or reimbursed.

Common mistakes

Claiming every trip between clients without checking whether the ATO rule actually applies.
Treating ordinary clothes as deductible because the job is hands-on or physically demanding.
Claiming the whole phone bill instead of the work-related share.
Forgetting to remove any amount reimbursed through payroll or an agency payment.

Frequently asked questions

Can support workers claim travel between clients?

They may be able to if the travel fits the current ATO rules for travel between workplaces or alternative workplaces, but ordinary commuting is still a common non-deductible area.

Can support workers claim scrubs or ordinary clothes?

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

Can I claim my phone if I use it for client communication?

Possibly, but generally only the work-related share if you paid the cost yourself and can support the percentage you used.

Internal links and next steps

Use these if you want a broader cluster page, a support rule page or a closely related live guide.

Related live guides

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Review note, sources and disclaimer

Reviewed by: Australia Tax Deductions editorial team

Last reviewed: 29 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.