Train drivers – income and work-related deductions

Train drivers' guide to income, allowances and claiming deductions for work-related expenses.

Last updated 21 May 2025

For a summary of common expenses, see Train driver (PDF, 413KB)This link will download a file.

Income and allowances

Income and allowance amounts you need to include in your tax return and amounts you don’t include.

Deductions for work expenses

Deductions you can and can't claim for expenses you incur to earn your income.

Record keeping for work expenses

Records you need to keep as evidence of your expenses and exceptions to keeping some records.

QC59080