✅ Updated May 2026 — 2025–26 rates verified

Plasterers and gyprock installers have access to substantial tax deductions — from stilts and screwguns to silica dust respirators and scaffolding. This guide covers every deduction available to Australian plastering contractors in 2025–26, updated with the current ATO rates.

📋 In This Article

  1. →What changed in 2025–26
  2. →Tools and equipment
  3. →Vehicle deductions
  4. →$20k write-off
  5. →Silica dust and health
  6. →PPE and clothing
  7. →Licences and training
  8. →ATO benchmark
  9. →FAQs

What Changed for Plasterers in 2025–26

ItemOldCurrent 2025–26
Cents per km85c/km88c/km
Instant write-off threshold$20,000$20,000 until 30 June 2026, then $1,000
Super concessional cap$27,500$30,000

Buy before 30 June 2026: The $20,000 instant asset write-off drops to $1,000 from 1 July. Stilts, screw guns, plastering equipment and a work trailer all qualify if under $20,000 each. See the full guide →

Tools and Equipment

  • Drywall screwguns and autofeed screwdrivers
  • Plastering stilts — extendable aluminium or fibreglass
  • Plastering hawks, trowels and angle tools
  • Corner beads and arch tools
  • Texture spray equipment and hoppers
  • Sanding equipment — sanding poles, sponges, vacuum sanders
  • Drywall lifts and panel carriers
  • Scoring knives, T-squares and straight edges
  • Routers and jigsaws for cutting plasterboard
  • Mixing equipment — drills with mixing paddles, buckets
  • Scaffolding and trestles
  • Tool bags, belts and pouches
  • Consumables — screws, corner tape, compounds used in jobs

Vehicle Deductions

Plasterers carry stilts, boards, and equipment to every job — making vehicle costs one of the largest deduction categories. The logbook method is almost always better than cents per km for plasterers. Keep a 12-week ATO logbook, calculate your business-use percentage, then claim that percentage of all annual vehicle costs.

The 2025–26 cents per km rate is 88 cents per km (up from 85c), capped at 5,000km. Most plasterers exceed this, making the logbook method more valuable.

→ Complete ATO vehicle logbook guide →

$20,000 Write-Off — What Plasterers Should Buy Before June 30

  • New set of professional stilts ($400–$1,500)
  • Drywall lift or panel hoist ($800–$3,000)
  • Dustless sanding system ($1,000–$4,000)
  • Scaffolding set ($3,000–$15,000)
  • Work trailer ($8,000–$18,000)
  • Van shelving and fit-out ($2,000–$8,000)

Silica Dust — Health Protection Deductions

Plastering and gyprock work generates silica dust — a known occupational health hazard. The ATO allows deductions for health and safety equipment required for your occupation:

  • P2/N95 respirators — required for cutting and sanding gyprock
  • Powered air purifying respirators (PAPR) — for high dust environments
  • Dustless vacuum sanders and extraction equipment
  • Health monitoring costs — occupational silica exposure monitoring may be deductible (confirm with accountant)

Silica dust regulations have tightened significantly in Australia since 2023. Work Health and Safety regulators across all states have increased enforcement. Investing in proper dust extraction and respiratory protection is both a legal requirement and a tax deductible expense.

PPE and Protective Clothing

  • Steel-cap safety boots
  • Knee pads — plasterers spend significant time kneeling
  • Safety glasses and goggles
  • High-visibility vests (compulsory on many sites)
  • Hard hat
  • Hearing protection
  • Coveralls and work clothing with business logo
  • Laundry of deductible workwear — up to $150 without receipts

Licences and Training

  • Plastering/wall and ceiling contractor licence — state renewal fees
  • White Card renewal
  • Working at heights certificate
  • First aid certificate
  • Industry association memberships
  • Fire-rated and acoustic plasterboard installation training
  • Any trade-specific CPD or upskilling courses

ATO Small Business Benchmark for Plasterers

The ATO publishes small business benchmarks for plastering and ceiling services. These show typical expense-to-turnover ratios for businesses in your industry. If your expense ratios fall well outside these ranges, the ATO may review your return. You can check the current benchmarks at ato.gov.au and search "plastering benchmarks."

Can a plasterer claim stilts as a tax deduction?

Yes — plastering stilts are a tool of trade specifically used for ceiling and high-wall work and are fully deductible. If a pair costs under $20,000, they qualify for the instant asset write-off before 30 June 2026.

Are plastering compounds and consumables deductible?

Yes — compounds, tape, corner beads, screws and other consumables used in your work are deductible as business expenses in the year you purchase them. Keep supplier invoices as your records.

Can I claim the cost of a gyprock delivery?

If you are on-charging materials to the client, the delivery cost flows through as part of your cost of goods. If you're absorbing delivery costs in your rate, they are a direct business expense and deductible.