✅ Updated for 2025–26 tax year

As a self-employed bricklayer in Australia, you have access to significant tax deductions that can substantially reduce your annual tax bill. Here is every legitimate claim available to bricklayers — with ATO rules and record-keeping tips.

📋 In This Article

  1. →Tools and equipment
  2. →Vehicle expenses
  3. →Licences and training
  4. →Clothing and PPE
  5. →Phone and home office
  6. →Insurance
  7. →FAQs

The ATO allows you to claim deductions for expenses directly related to earning your income. You must have actually paid the expense, not been reimbursed, and have a record to prove it.

Tools and Equipment

Any tool or piece of equipment purchased for your bricklayer work is tax deductible. Under Instant Asset Write-Off rules, many items can be claimed in full in the year of purchase — confirm the current threshold with your accountant.

  • Brick hammers, bolsters and chisels
  • Spirit levels and corner profiles
  • Trowels and jointing tools
  • Mixers and mortar tools
  • Angle grinders and diamond blades
  • Scaffolding equipment
  • String lines and pins
  • Toolbox and carrying equipment
  • Replacement parts and consumables used in your work
  • Tool repairs and maintenance costs

Tip: Photograph every receipt immediately using Dext — it extracts and stores receipt details automatically. The ATO audits up to 5 years back.

Vehicle Expenses

Your vehicle is typically your largest tax deduction as a bricklayer. The logbook method delivers the best result — keep a 12-week ATO logbook, establish your business-use percentage, and apply it to all annual vehicle costs: fuel, registration, insurance, loan interest, servicing and depreciation.

→ See our complete vehicle logbook guide →

Licences, Training and Memberships

  • Bricklaying contractor licence (state body), White Card renewal, Working at heights certificate, Scaffolding licence, Master Builders Association or HIA membership
  • First aid and CPR certificate renewal
  • Any industry-relevant CPD or upskilling courses

Clothing, PPE and Safety Gear

Safety equipment, protective gear and branded uniforms are deductible. Standard everyday clothing is not — even if worn only for work. Deductible items include steel-cap boots, high-visibility clothing, hard hats, protective gloves, safety glasses, hearing protection and clothing featuring your business logo. Laundry costs for deductible workwear are also claimable.

Phone, Internet and Home Office

Claim the work-use percentage of your mobile phone plan and internet bill. If you do administrative work from home — quoting, invoicing, scheduling — claim home office costs using the ATO fixed rate method (67 cents per hour worked at home).

Insurance Premiums

All business insurance is fully tax deductible: public liability, tools and equipment insurance, income protection and workers compensation. Compare tradie insurance options →

Can a bricklayer claim their van or ute?

Yes — a vehicle used to carry tools and travel between job sites is deductible. Use the logbook method for the maximum claim. Keep a 12-week ATO logbook, calculate your business-use percentage, then apply it to all annual vehicle costs.

What records do I need to keep?

Keep receipts for all claims over $10. For vehicle claims, maintain a logbook and all expense records. The ATO requires records for 5 years from the lodgement date. Digital copies are accepted — apps like Dext make this easy.

Is accounting software tax deductible?

Yes — subscriptions to Xero, Rounded and MYOB are fully deductible business expenses. So is the cost of your accountant or bookkeeper.

→ See also: Complete Tradie Tax Deductions Guide 2025–26 — every deduction category with ATO rules.

⚠️ Deadline approaching: $20,000 Instant Asset Write-Off ends 30 June 2026 — buy eligible tools and equipment before then or lose the upfront deduction.

→ See also: Complete Tradie Tax Deductions Guide 2025–26 — every deduction category with ATO rules.

⚠️ Deadline approaching: $20,000 Instant Asset Write-Off ends 30 June 2026 — buy eligible tools and equipment before then or lose the upfront deduction.

## Home Office & Administrative Expenses — The Often-Missed Deduction As a self-employed bricklayer, your home office is a legitimate tax deduction space — and most tradies underestimate what they can claim here. The ATO allows you to deduct the genuine business use portion of your home office expenses. This includes: - **Internet and phone bills** — claim the percentage used for quoting, invoicing, and client communication - **Electricity** — proportional to workspace usage - **Office furniture and equipment** — desk, filing cabinets, shelving (over $300 depreciated; under $300 written off immediately under the $20k instant asset write-off) - **Software subscriptions** — accounting software like Xero, job management platforms like Tradify, or estimating tools - **Stationery** — invoices, quotes, business cards, notepads - **Postage and packaging** — if you mail invoices or samples **How to Calculate Your Home Office Deduction:** The ATO accepts two methods: 1. **Simplified Method:** $20 per week (or $1,040 per year) — no substantiation required, but you must have a dedicated workspace 2. **Actual Method:** Calculate the actual expenses proportional to floor space used for business For example, if your home office is 50 square metres and your total home is 200 square metres, you claim 25% of eligible home expenses. **Record-keeping tip:** Keep receipts for all office expenses, and take photos of your workspace setup. If audited, the ATO wants evidence of a genuine, dedicated business area — not a kitchen table where you occasionally check emails. ## Insurance, Professional Memberships & Industry Compliance Many bricklayers forget that professional insurance, memberships, and compliance costs are fully deductible — and they're non-negotiable in your industry. **Deductible insurance claims:** - **Public Liability Insurance** — covers you if a client is injured on a job site - **Professional Indemnity Insurance** — covers claims from design or workmanship defects - **Tools and Equipment Insurance** — protects your rig against theft or damage - **Income Protection Insurance** — covers lost income if you're injured and can't work Getting the right cover through BizCover or similar providers isn't just smart business — it's a direct tax deduction. Premiums are 100% claimable. **Professional fees and memberships:** - **Master Builders or industry association fees** — full deduction - **Licenses and certifications** — initial licensing and renewal fees - **Training and compliance courses** — CPD hours, WHS certifications, product-specific training - **Accreditation bodies** — membership to HIA, MBA, or state-based contractor bodies **Superannuation contributions:** As a sole trader, you can claim a deduction for concessional superannuation contributions (currently capped at $30,000 per financial year). This is one of the most powerful tax strategies available — you reduce your taxable income whilst building retirement savings at concessional rates. If you employ staff, superannuation guarantee (currently 11.5%) is mandatory and deductible as a business expense.

💡 TIP: Don't overlook subscriptions to trade publications, online training platforms, or industry webinars. If they're directly related to bricklaying (masonry techniques, material science, code updates), they're deductible. Keep your annual subscription receipts in one folder for easy ATO reference.

## Bricklayer Tax Deductions Comparison — What You Can & Cannot Claim | **Expense Type** | **Deductible?** | **ATO Rules** | |---|---|---| | Mortar, bricks, sand, cement | ✅ Yes | 100% deduction — cost of materials for jobs | | Work boots and steel caps | ✅ Yes | General work wear; keep receipts | | High-visibility clothing | ✅ Yes | Industry-standard PPE | | Suits or casual wear | ❌ No | Not protective; can be worn socially | | Vehicle — 88c/km method | ✅ Yes | Mileage to/from jobs; not commute from home | | Vehicle — actual expenses | ✅ Yes | Fuel, maintenance, registration, depreciation (business % only) | | Apprentice wages | ✅ Yes | Full deduction; includes super guarantee (11.5%) | | Subcontractor payments | ✅ Yes | Full deduction; must report their ABN | | Home office — simplified | ✅ Yes | $20/week, no receipts needed | | Internet for quotes/invoicing | ✅ Yes | Business use percentage | | Coffee with a client | ✅ Yes | Entertainment directly related to income earning | | Weekly groceries | ❌ No | Private expense — even if you eat at the job site | | Health and fitness memberships | ❌ No | Not deductible (unless physio for work injury) | | Gym fees | ❌ No | Personal fitness, not work equipment | | Mobile phone (business use) | ✅ Yes | Percentage used for work communications | | Loan interest | ✅ Yes | Interest on business loans (not personal debt) | --- ## Frequently Asked Questions — Bricklayer Tax Deductions

Can I claim a tax deduction for my work vehicle if I use it privately?

Yes — but only the business percentage. If you drive to job sites 80% of the time and use the vehicle privately 20%, you can claim 80% of fuel, maintenance, and depreciation. Use the simplified 88c/km method (based on actual business kilometres) or the actual expense method with detailed records. Don't claim your daily commute from home; that's private use. Keep a logbook for 12 weeks to establish your business-use percentage, then extrapolate across the financial year.

What's the difference between the $20k instant asset write-off and normal depreciation?

The $20k instant write-off (available until 30 June 2026) lets you claim the full cost of assets under $20,000 in a single tax year — no depreciation schedules required. For example, a new drill costing $3,500 is fully deductible in the year of purchase. Assets over $20k must be depreciated over their useful life (typically 4–10 years for tools and equipment). Using software like Xero keeps depreciation schedules organised and audit-ready.

Do I need to keep receipts for every single deduction, or just big-ticket items?

You need substantiation for all deductions — yes, even small ones. The ATO doesn't have a threshold below which receipts aren't required. Keep invoices, receipts, bank statements, and logbooks for everything: mortar purchases, fuel, training courses, software subscriptions, everything. Digital receipts (email confirmations, screenshots) are acceptable, but originals are safer. Use Tradify or similar platforms that automatically log expenses and attach photos of receipts. If you're audited and can't prove a $50 claim, the ATO will disallow it — and potentially reassess your entire return.

--- **Bottom line:** As a self-employed bricklayer, maximising legitimate tax deductions is essential to keeping more of what you earn. The key is documentation — every receipt, every logbook entry, every invoice tells the ATO you're serious about running a proper business. Use digital tools to stay organised, claim everything you're entitled to, and never guess on deductions you're unsure about. When in doubt, consult a tax accountant who understands the construction industry.