Tax for Roofers Australia
This page is for roofers who want a clearer starting point on common deductions, including tools, height safety equipment, sun protection, site travel, and vehicle expenses.
Quick answer: roofers can often claim a range of work-related expenses including tools, height safety gear, protective clothing, sunscreen, and travel between sites. The ATO expects a direct connection to earning your income, and you cannot claim anything your employer reimbursed. Key traps include ordinary clothing, private travel, and failing to keep a vehicle logbook.
Common roofer deductions
Often deductible
- Roofing tools: nail guns, tin snips, roofing hammers, chalk lines, and measuring equipment
- Height safety equipment: harnesses, ropes, lanyards, anchor systems, and safety nets
- Protective gear: steel-cap boots, hard hats, gloves, safety glasses, hi-vis clothing
- Sunscreen and sun protection items used as PPE on outdoor sites
- Travel between separate job sites during the same day
- Vehicle costs where the vehicle is used for work-related travel (logbook or cents-per-km)
Often non-deductible
- Normal home-to-work travel (unless carrying bulky tools with no secure storage at the site)
- Ordinary clothing such as jeans, shorts, or plain t-shirts
- Tools or safety equipment reimbursed by your employer
- Private portion of vehicle expenses without a logbook or reasonable basis
- Meals on site unless you are travelling overnight for work
Safety gear and vehicle records
- Height safety gear: keep receipts for harnesses, ropes, and related equipment. Items over $300 must be depreciated over their effective life.
- Vehicle logbook: keep a logbook for at least 12 continuous weeks to establish your work-use percentage, then maintain it for five years.
- Sun protection: sunscreen and hats used as PPE on outdoor sites are deductible where you pay for them yourself.
- Reimbursements: if your employer paid you back for safety gear or travel, you generally cannot also claim it.
Records roofers should keep
- Receipts for all tools, safety equipment, and protective gear purchases
- Vehicle logbook or cents-per-km records for work-related travel
- Diary notes showing job site locations and travel between them
- Receipts for sunscreen and sun protection items claimed as PPE
- Evidence of any employer reimbursement to avoid double-claiming
Detailed deductions breakdown
For a longer walkthrough of roofer deduction rules with ATO benchmarks and common over-claim areas, read the full deduction guide.
Start with these calculators
Roofer tax FAQs
Can roofers claim height safety equipment?
Generally yes. Harnesses, ropes, lanyards, and anchor systems used for work are deductible where you pay for them yourself. Items over $300 must be depreciated over their effective life.
Can roofers claim sunscreen and sun protection?
Yes, where sunscreen and sun protection items are required as PPE for outdoor work. The ATO recognises these as a form of protective equipment for workers with significant sun exposure.
Can roofers claim vehicle expenses?
Travel between job sites is generally deductible. Normal home-to-work travel is usually private unless you carry bulky tools that cannot be stored at the workplace. Use a logbook or cents-per-km method.
Tax Accuracy & Sources
This guide summarises common roofer deduction patterns only. Always check whether the expense was reimbursed, whether any private element needs apportionment, and whether the travel or equipment claim meets ATO requirements.
Uses 2025-26 ATO rates.