ATO Tax Guide for Landscapers and Horticultural Workers (Australia 2026)
Landscapers and horticultural workers perform gardening, planting, turf maintenance, irrigation installation, pruning, mulching, paving, garden construction and outdoor maintenance in residential, commercial, and council environments. Duties include operating machinery, transporting materials, preparing sites, maintaining equipment, applying pesticides/fertilisers, and complying with safety and environmental regulations
Typical Tax Deductions Include:
- Protective clothing – Steel-cap boots, gloves, wide-brim hats, and sun-safe gear (deductible if required for safety)
- Employer-required uniforms – Must be compulsory and distinctive (e.g., logo shirts, branded workwear)
- Tools & equipment – Shovels, pruners, blowers, trimmers, chainsaws (depreciate if > $300; apportion private use)
- Machinery maintenance – Fuel, oil, and repair parts (deductible for work-related use)
- Safety gear – Ear protection, goggles, respirators (deductible when required)
- Pesticides, fertilisers, soil, mulch – Deductible if personally paid and directly related to work
- Vehicle expenses – Ute/van used for transporting tools (logbook or cents-per-km method required)
- Work-related travel (between job sites) – Deductible (excluding home ↔ first job site)
- Work-related licences – White card, chemical handling certificate (deductible if required for the job)
- Phone & internet (work-related portion) – For job scheduling, client communication, and site instructions
- Home-office running expenses – For quoting, planning, and invoicing (especially for self-employed workers)
- Small consumables – Line trimmer cord, spark plugs, hoses, and bags used for work
Non-Deductible Expenses Include:
- General work clothing (t-shirts, shorts, pants) – Conventional clothing (not deductible)
- Meals, drinks, and coffee during shifts – Private living expense (not deductible)
- Travel (home ↔ first job site) – Private (not deductible)
- Landscaping materials for personal home projects – Private expense (not deductible)
- Courses for higher qualifications leading to new roles – Not deductible
- Home-office occupancy costs (rent, mortgage, rates) – Not deductible (high audit sensitivity)
- 100% phone or internet claims – Must apportion for private use
Click here to see Tax Calculator for Landscaper / horticultural worker.
