Guards and security workers expenses T–W

Details on claiming guard and security industry worker expenses.

Last updated 11 May 2026

Tools and equipment

You can claim a deduction for tools and equipment you use to perform your duties as a guard or security employee.

You can only claim a deduction for your work-related use of the item.

If the tool or equipment cost you $300 or less, you can claim a deduction in the year you buy it, if:

you use it mainly to produce non-business assessable income
it's not part of a set that together cost more than $300.
it's not identical, or substantially identical to, other items that together cost more than $300.

You can claim a deduction for the cost over the life of the item (that is, decline in value), if the tool or equipment:

cost more than $300
is part of a set that together cost more than $300.
is identical, or substantially identical to, other items that together cost more than $300.

If you bought the tool or item of equipment part way through the year, you can only claim a deduction for the decline in value for the period of the income year that you own it. You also need to apportion your deduction if you use the item for private purposes. To work out your deduction use the Depreciation and capital allowances tool.

You can also claim a deduction for the cost of repairs to tools and equipment that you use for work purposes.

You can’t claim a deduction for tools and equipment that are supplied by your employer or a third party.

Example: deductible tools and equipment

Percy is a security guard in a large office building. His role requires him to carry a flashlight, swipe card, radio and keys with him at all times. Percy accesses a number of floors in the building by swipe card or key, to set alarms and turn off the lights at the end of the day. He is also required to be at the building at 4:00 am so that the building is accessible when employees arrive.

Percy carries the flashlight so that he can see where he is going in the building as he undertakes his tasks.

Percy buys a utility belt for $89 to carry his flashlight, swipe card, keys and mobile phone when away from the guard's desk.

As Percy uses the utility belt solely for work related purposes, the item cost less than $300 and he isn't reimbursed by his employer, he can claim an immediate deduction for the cost of the utility belt ($89).

End of example

Example: equipment not deductible

Olivia is a security guard for a shopping complex providing hourly security checks overnight. She drives a car around the complex confirming the front and back entrances are secure.

Olivia uses a travel mug to drink out of while she is driving to avoid spills. She also purchases a thermos to take coffee to work with her as there are no shops open late at night in the area.

Olivia can't claim a deduction for her travel mug or thermos. Items used to take food and drinks to work are private expenses.

End of example

Travel expenses

You can claim a deduction for overnight travel expenses you incur when your work requires you to both:

travel for work
sleep away from your home overnight in the course of performing your employment duties.

Expenses you can claim include your accommodation, meals and expenses which are incidental to the travel (incidentals). For example, if you're required to travel interstate for 3 nights to attend a work-related conference, seminar or training course.

You can't claim a deduction for travel expenses where you don't incur any expenses, because:

you slept in accommodation your employer provides
you eat meals your employer provides
your employer or a third-party reimburses you for any costs you incur.

You also can't claim a deduction if you:

are not required to sleep away from your home overnight in the course of performing your employment duties, for example, if you fly interstate for work and return home the same day
choose to sleep near your workplace rather than returning home.

Receiving an allowance from your employer doesn’t automatically mean you can claim a deduction. In all cases, you must be able to show:

you were away overnight
you have spent the money
the travel directly relates to earning your employment income
how you work out your claim.

If you receive a travel allowance you must include it as assessable income in your tax return unless all of the following apply:

the travel allowance is not on your income statement or payment summary
the travel allowance doesn't exceed the Commissioner's reasonable amount (the reasonable amount is the amount we set each year for determining whether an exception from keeping written evidence applies for accommodation, meal and incidental expenses which are covered by a travel allowance).
you spent the whole allowance on deductible accommodation, meal and incidental expenses (if applicable).

You must keep written evidence (such as receipts) for all your overseas accommodation expenses regardless of whether you receive an allowance. You don’t have to keep written evidence for other travel expenses if both of the following apply:

you received a travel allowance from your employer for the expenses
your deduction is less than the Commissioner’s reasonable amount.

If your deduction is for more than the Commissioner's reasonable amount you need to keep written evidence for all your travel expenses, not just the amount over the reasonable amount.

Even if you're not required to keep written evidence such as receipts, you must be able to explain your claim and show you spent the amounts. For example, show your work diary, that you received and correctly declared your travel allowance and bank statements.

Example: reasonable allowance amount

Antoni travels from Adelaide to Mt Gambier for a job and is away from home for 5 nights. His employer pays him a travel allowance of $110 per night for accommodation, meals and incidental expenses. The allowance isn't shown on his income statement.

The travel allowance amount paid to Antoni is less than the reasonable allowance amount. Antoni spends all of the travel allowance on his travel expenses.

Antoni doesn't include his travel allowance on his tax return because:

it's less than the reasonable allowance amount
it's not shown on his income statement
he spends it all on deductible travel expenses.

This means Antoni can't claim a deduction for his travel expenses in his tax return.

End of example

For more information, see TD 2025/4 Income tax: reasonable travel and overtime meal allowance expense amounts for the 2025–26 income year.

Union and professional association fees

You can claim a deduction for union and professional association fees you pay. If the amount you paid is shown on your income statement or payment summary, you can use it to prove your claim.

Working from home expenses

You may be able to claim a deduction for working from home expenses you incur as an employee. These can be additional running expenses such as electricity, the decline in value of equipment or furniture, phone and internet expenses. You must:

use one of the methods set out by us to calculate your deduction
keep the records required for the method you choose.

There are some expenses you can't claim a deduction for as an employee, including:

coffee, tea, milk and other general household items consumed while working from home which your employer may provide you at work
expenses your employer pays for or reimburses you, including setting up your home office
the decline in value of items provided to you by your employer – for example, a laptop or a phone.

Generally as an employee, you can’t claim occupancy expenses (rent, rates, mortgage interest and house insurance premiums), unless part of your home is a 'place of business'.

You also can't claim a deduction for your working from home expenses if you are only carrying out minimal tasks, such as checking your shift times.

The Home office expenses calculator helps you work out the amount you can claim as a deduction for home office expenses.

For more information, see:

PS LA 2001/6 Verification approaches for electronic device usage expenses
TR 93/30 Income tax: deductions for home office expenses
PCG 2023/1 Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach

For more guard and security industry employee expenses, see:

QC19679