✅ 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.

→ 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.

## Vehicle & Travel Deductions for Plasterers Your vehicle is one of your biggest tax deduction opportunities. The ATO allows you to claim vehicle expenses using the **cents-per-kilometre method** at **88 cents per kilometre** for 2025–26. This applies to genuine work-related travel only—commuting to your regular workplace doesn't count, but travel between multiple job sites does. Keep a logbook for 12 consecutive weeks to establish your work-to-total travel ratio, then apply this percentage to your annual kilometres. Many plasterers find this method simpler than tracking fuel, maintenance, and depreciation separately. However, if your vehicle costs exceed the kilometre method value, you can claim actual expenses instead. **Travel deductions** extend beyond just fuel. You can claim: - Vehicle registration and insurance - Maintenance and repairs (scaffolding racks, roof carriers) - Replacement tyres and batteries - Loan interest or lease payments - Depreciation on the vehicle itself Tools requiring transport, like your stilts, scaffolding, or drywall lifts, add weight and wear—document this for your logbook notes. ## Home Office & Workspace Deductions If you work from home managing quotes, invoicing, or ordering materials, you're entitled to claim a portion of your home expenses. The ATO allows two methods: **Fixed Rate Method**: Claim 67 cents per hour of work-related use. If you spend 10 hours weekly managing your plastering business from home, that's roughly $348 per month ($4,160 annually). **Actual Expenses Method**: Calculate a percentage of your rent/mortgage interest, property tax, utilities, and depreciation. For example, if your home office occupies 10% of your home and costs $15,000 annually to maintain, you'd claim $1,500—though mortgage principal doesn't qualify, only interest. Most plasterers find the fixed rate method faster and less scrutinised by the ATO. Pair this with software like Xero to track hourly logs automatically. ### Deductible Expenses Summary | Expense Category | Deductible? | Notes | |---|---|---| | Joint compound & gyprock | Yes | Full cost at purchase | | Stilts, trowels, tape dispensers | Yes | Under $20k instant write-off (until June 2026) | | Silica dust respirators & PPE | Yes | Safety equipment is essential | | Scaffolding hire | Yes | Job-specific costs | | Vehicle running costs | Yes | 88c/km or actual expenses | | Work phone & internet | Partly | Split between personal/business use | | Training & qualifications | Yes | Upskilling costs (e.g., asbestos awareness) | | Superannuation contributions | Yes | Up to $30k cap for concessional contributions | | Work clothing (hi-vis vests) | No | Not deductible unless exclusively for work |

TIP: The $20,000 instant asset write-off ends 30 June 2026. If you're planning major equipment purchases (drywall lifts, compressors, or scaffolding systems), buy before June to claim the full amount immediately rather than depreciating over years. Track receipts in Tradify as you go.

## Frequently Asked Questions

Can I claim my work vehicle if I'm a sole trader without ABN?

Yes. You need an ABN to claim vehicle deductions, but sole traders can register for one free with the ATO. Even part-time plasterers qualify. You'll need an ABN to lodge a tax return claiming business expenses anyway.

What happens if the ATO audits my vehicle deductions?

Maintain a logbook for at least 12 weeks showing work-related journeys. The ATO accepts this as evidence. Without a logbook, you can claim 5,000km annually without documentation, but anything higher requires proof. Using BizCover or similar tools to store digital receipts strengthens your case.

Do I claim GST on tools I buy if I'm registered?

If you're GST-registered, you claim the GST-inclusive price as an expense, then claim input tax credits on your BAS. If unregistered, you claim the full amount including GST. Either way, the tool is deductible—just ensure your invoices show GST clearly.

## Vehicle & Travel Deductions for Plasterers & Gyprock Installers Vehicle expenses represent one of the largest deductible categories for tradies working across multiple job sites. As a plasterer or gyprock installer, you're likely driving between residential and commercial projects, site visits, and supplier runs daily. For the 2025–26 financial year, the ATO allows you to claim vehicle expenses using either the logbook method or the cents-per-kilometre method. The current rate is **88 cents per kilometre**, which applies to all eligible work-related travel. **When logbook method works better:** If you're driving a newer ute or van with high running costs, the logbook method (tracking actual fuel, maintenance, registration, and insurance) often yields larger deductions. Keep records for a minimum 12-week period, then extrapolate across the full year. This is especially valuable if you're running a diesel vehicle or frequently towing equipment. **Distance tracking tips:** - Use your phone's GPS records or dedicated apps to log site-to-site travel - Don't claim travel between your home and regular workplace (unless it's genuinely temporary) - Do claim travel to new or irregular job sites - Track trips to Bunnings, plaster suppliers, and hire companies for materials and equipment Many plasterers underestimate their annual driving. If you're on five jobs per week across different suburbs, plus supplier visits, you could easily clock 15,000–25,000 work-related kilometres annually. At 88c/km, that's $13,200–$22,000 in deductions. **Pro tip:** Pair vehicle tracking with project management software like Tradify, which allows you to log job locations and automatically calculate distances between sites. This creates a contemporaneous record the ATO accepts without question. ## Home Office & Workshop Deductions for Gyprock & Plaster Contractors Whether you're quoting jobs from your kitchen table or running a dedicated home workshop, home office deductions are legitimate and often overlooked by plasterers. **Simplified method:** Claim 52 cents per hour for home office use (no substantiation needed). If you spend 10 hours per week on admin, quoting, invoicing, and scheduling, that's roughly $270 per month or **$3,240 annually** in deductions. This covers a proportionate share of rent/mortgage, electricity, internet, and phone. **Actual method (more detailed):** Calculate the actual running costs of your home office space. If your office is 2% of your home's total area and you use it 100% for business, you can claim 2% of: - Mortgage interest (not principal) - Rent - Council rates - Water and electricity - Internet and phone (business portion) - Home insurance (business portion) - Repairs and maintenance For a $600,000 home with a 6% mortgage ($36,000 annual interest), 2% office space = $720 in mortgage interest alone, plus utilities and other costs. **Workshop deductions (if you have a separate building):** Plasterers often maintain home workshops for equipment storage, tool maintenance, or equipment repairs. A dedicated shed or garage used solely for business is fully deductible: - Building depreciation - Electricity and lighting - Water (if used for cleaning tools) - Repairs and maintenance - Rates and insurance - Rental (if you rent the space from a family member at market rate) Document your workspace with photos, floor plans, and a written statement of business use. The ATO increasingly scrutinises home office claims, so clarity is essential.

If you're mixing personal and business use of a room, claim only the business-use percentage. The ATO's current focus is on excessive home office claims, so keep records of hours worked from home and maintain clear separation of business and personal spaces.

## Deductions Comparison: Tools vs. Equipment vs. Repairs Understanding the difference between immediately deductible items and depreciable assets saves money and prevents ATO disputes. | **Category** | **Deductible Immediately** | **Depreciated Over Time** | **Not Deductible** | |---|---|---|---| | **Stilts & Harnesses** | Under $300 each | Over $300 (5–10 years) | Personal protective equipment caps | | **Screw Guns & Sanders** | Under $300 each | Over $300 (5–10 years) | Broken tools (personal negligence) | | **Safety Equipment** | Respirators, ear muffs, gloves ($<300) | Scaffolding systems ($>300) | Workplace safety breaches penalties | | **Hand Tools** | Tape rules, levels, trowels | Metal toolboxes, workbenches | Tools damaged by theft (uninsured) | | **Vehicle Equipment** | Dust extraction unit ($<300) | Vehicle-mounted equipment ($>300) | Vehicle fines & parking violations | | **Uniforms** | Work shirts, trousers (unique branding) | — | Regular clothing (dual purpose) | | **Site Consumables** | Joint compound, sandpaper, primer | — | Personal supplies used on site | | **Training** | Short courses & certifications | Formal qualifications | University degrees | | **Insurance** | Public liability, tools coverage | — | Professional indemnity (not applicable) | **The $20,000 instant asset write-off:** Until 30 June 2026, eligible tradies can claim an immediate deduction for assets costing up to $20,000 (previously $15,000). This is generous for equipment purchases like new scaffolding systems, industrial-grade dust extractors, or upgraded spray systems. Plan major purchases before 30 June 2026 if possible to maximise this benefit. Keep a fixed assets register spreadsheet listing all equipment above $300, purchase date, cost, and depreciation method. Xero and Tradify both automate this tracking, eliminating calculation errors and audit risk. ## Frequently Asked Questions

Can I claim gyprock dust and silica masks as consumables or must I depreciate them?

Protective masks under $300 are consumables and immediately deductible. Claim the full cost in the year purchased. Bulk purchases of 50+ masks (e.g., $250 for a box of 100) are fully deductible as consumables, not depreciated. However, if you invest in a reusable powered air-purifying respirator (PAPR) system costing $800+, that's depreciable over 5 years. Keep receipts for all respiratory equipment; the ATO cross-references workers compensation claims and silicosis registrations with tax deductions.

Am I eligible for the $20,000 instant write-off as a sole trader plasterer?

Yes, if you're a sole trader with an aggregated turnover under $50 million. This includes partnerships and trusts where the trustee's turnover is under $50 million. The $20,000 limit applies to each eligible asset, not your total spending. You can claim multiple $20,000 write-offs in one year (e.g., buy two scaffolding systems at $12,000 each). The scheme ends 30 June 2026, so plan accordingly.

Do I need insurance from BizCover to claim public liability expenses as deductions?

Public liability insurance is deductible regardless of provider. BizCover is competitive for tradies, but you can claim the full premium from any insurer as a business expense. The annual cost is fully deductible in the year paid. Tools and equipment insurance is also deductible. Don't overlook income protection insurance—if you're self-employed, this is also deductible and protects your income if injury prevents you working.