Working out on the water or in a processing plant means dealing with wet conditions and specialized safety standards. Don’t let your out-of-pocket commercial fishing work expenses go to waste at tax time. This list breaks down the exact tax deductions fisheries workers can claim. Apply these marine industry tax tips to prep your fishing operations tax return and reel in a great seafood worker tax refund.
ATO Tax Tips for Marine and Fishing Industry Workers
Irrigation technicians design, install, maintain and repair irrigation systems across farms, vineyards, turf farms, parks, gardens, sporting fields and commercial landscapes. Duties include trenching and laying pipework, installing pumps, valves, and controllers, diagnosing leaks, setting timers, inspecting water flow, managing filtration systems, reading plans, testing backflow devices, and ensuring compliance with water-efficiency and safety regulations. The role involves both indoor and outdoor work, physical labour and extensive use of tools and PPE.
Typical Tax Deductions Include:
- Protective clothing & PPE – Steel-capped boots, wet-weather gear, gloves, flotation vests, and sun protection if employer-required
- Laundry of compulsory PPE – Deductible
- Tools & equipment – Knives, nets, handheld tools, rope tools, pliers, measuring devices, waterproof gear bags (depreciate items costing over $300)
- Fishing/aquaculture instruments – Water quality meters, thermometers, pH testers, salinity meters, oxygen testers
- Consumables – Replacement knives, rope, and gloves, if personally paid and not reimbursed
- Phone & internet – Apportion for work-related use such as communication at sea or on farms, reporting, and roster apps
- Work-related travel – Travel to different ports, aquaculture farms, or government inspection sites (not home ↔ regular workplace)
- Vehicle expenses – If transporting equipment or travelling between multiple sites (logbook or km method)
- Training & CPD – Marine safety, vessel operation, biosecurity, first aid, and fisheries compliance courses
- Professional memberships – Fisheries or marine worker associations
- Reference materials – Safety codes, aquaculture manuals, species guides
- Home-office running expenses – For required reporting or online courses (approved method)
- Waterproof storage/toolboxes – Deductible if used solely for work tools or PPE
Non-Deductible Expenses Include:
- Everyday outdoor clothing (non-uniform jackets, shirts, jeans) – Not deductible unless compulsory PPE
- Fishing equipment for personal use – Private (not deductible)
- Travel (home ↔ usual wharf, hatchery or depot) – Private commuting (not deductible)
- Meals, drinks, hydration supplies – Private (not deductible)
- Boat licences or tickets not required for current duties – Not deductible
- Home-office occupancy (rent, mortgage interest, rates) – Not deductible unless strict ATO rules are met
- 100% phone or internet claims – Must apportion for private use
- Camping/outdoor gear used privately – Private (not deductible)
Click here to see Tax Calculator for Fisheries worker.
Frequently Asked Questions
1. Can I claim my wet-weather gear?
Definitely. Items like waterproof boots, heavy-duty aprons, gloves, and thermal wear are essential for fisheries workers’ tax deductions. You can also claim the washing costs for branded uniforms.
2. Do sun protection items count?
If you’re out on the boats, claiming SPF sunscreen, zinc, and polarized sunglasses is a totally standard part of your fishing industry tax deductions.
3. What about licences and training?
Out-of-pocket costs for maritime safety tickets, first aid courses, or specific equipment training are fully deductible on a seafood processing tax return.
4. How do I claim my travel?
The drive to the main dock or plant isn’t deductible. But if you have to drive between different ports or processing facilities during the day, log those trips!
5. Can I claim my own tools?
If you buy your own filleting knives, sharpening stones, or multi-tools, write them off. Items over $300 simply need to be depreciated over a few years.
