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I am required to carry tools for employment as a FIFO mining worker. Flights are paid for by employer but want to clarify if airport parking fees and/or airport shuttle services are an allowable deduction given I have to carry tools.
Thanks for your patience.
Generally No. Deductions would not be allowed for expenses of transporting bulky tools from home to a distant FIFO workplace, such as airport parking fees or shuttle services, where the employer provides secure storage.
It makes no difference what the scale of distance from home to the work location is. See the example from the Employees Guide to Work Expenses
the example is titled secure storage available.
How much do the tools weigh?
Are they bulky?
Are there secure lockups at work?
Parking wouldn't be deductable but possibly transportation of the tools to/from the airport and to/from plane maybe.
If it is the same location then the ATO will insist that you do not transport the tools but leave them in secure lockup.
If travelling to various worksites, therefore, can not leave behind and have to take them with you then you should be able to claim for transporting the tools.
In limited circumstances, you may be able to claim the cost of trips between home and work. One of these is if you carry bulky tools or equipment for work (for example, an extension ladder), as long as:
If you claim car expenses, you must either:
Your vehicle is not considered to be a car if it is a vehicle with a carrying capacity of:
In these circumstances – for example, if you use a ute – you can claim the proportion of your vehicle expenses that relate to work. Examples include:
Keep receipts for your actual expenses. You must use a log book to show work-related use. You cannot use the cents per kilometre method for these vehicles.
how about if there is no secure storage at work? eg in the workplace there are no secure lockers, and we change rooms every swing so don't have a permanent place to store tools?