FIFO guide

Tax for FIFO Workers Australia

Q: Can FIFO workers claim flights and accommodation to get to site?

Not automatically. FIFO workers can only claim travel expenses where the ordinary work-related travel rules are met, and expenses of living at or near a work location are often private or already employer-provided.

Q: Can FIFO workers claim meals while on roster?

Only if the meal expense is otherwise deductible, actually incurred by the worker, and not reimbursed or directly provided. Site-living and employer-provided meals are common reasons a claim is not available.

Q: Can FIFO workers claim car expenses?

FIFO workers can claim car expenses for eligible work trips such as travel between workplaces, but normal home-to-work travel is usually private except in limited ATO-recognised situations.

This guide is for FIFO and DIDO workers who want a conservative summary of allowance treatment, overnight travel, site accommodation, and the transport boundaries that most often cause confusion.

Quick answer: FIFO work does not create a special deduction regime by itself. The same ATO principles still apply: you can only claim expenses that are genuinely work-related, paid by you, not reimbursed, and not private living costs connected with living at or near a work location.

Common FIFO tax areas

Often relevant

Understanding whether roster allowances need to be declared as income
Work travel between sites or to alternative workplaces where the ATO rules are satisfied
Car expense claims for eligible work trips with records and apportionment
Protective items or uniforms that meet the ATO clothing rules and are not reimbursed
Checking whether employer-provided accommodation, meals, or LAFHA change the tax treatment

Common traps

Assuming flights to site are always deductible because the roster is remote
Claiming meals or accommodation while effectively living at the work location
Claiming ordinary travel between home and the regular place of work
Claiming costs already paid directly by the employer or reimbursed through allowances

Start with these calculators

Pay calculator

Check rostered income on different pay frequencies and compare take-home pay.

Tax return calculator

Estimate the effect of deductible work expenses on your annual return.

Salary sacrifice calculator

Model concessional super contributions against current after-tax income.

HELP repayment calculator

Useful where roster income lifts compulsory student loan repayments.

FIFO tax FAQs

Can FIFO workers claim flights and accommodation to get to site?

Not as a blanket rule. It depends on the ordinary travel rules, whether the cost was yours, and whether you were travelling for work or effectively living at the work location.

Can FIFO workers claim meals while on roster?

Usually only where the expense is deductible, actually incurred, and not reimbursed or directly provided by the employer.

Can FIFO workers claim car expenses?

Sometimes for eligible work trips, but normal commuting remains private except in limited situations.

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26

This page is deliberately conservative because FIFO fact patterns vary. Allowance wording, employer-provided camp arrangements, roster duration, and the location of the regular workplace can materially change the tax result.

Last reviewed: March 2026 Uses 2025-26 ATO rates.