Tax Deductions for Australian Defence Force Members (2025–26)

Updated for the 2025–26 income year, with 2026–27 changes noted. Reviewed 19 October 2026.

ADF members in the Army, Navy and Air Force (including reservists) have some unusual work costs, from mess subscriptions to maintaining issued gear. You may also qualify for tax offsets for remote postings or overseas service.

This guide covers 2025–26 tax returns (lodged from July 2026) and flags what changes in 2026–27. It follows the ATO's Australian Defence Force members – income and work-related deductions guide, rewritten in plain language with practical examples.

What you can claim

ADF-specific expenses

• The work-related part of compulsory mess subscriptions (not the part for meals, functions or social activities).
• Costs of extra regimental duties you are required to perform.
• Cleaning and maintaining issued equipment and uniforms, including polishes and repair materials.
• Watches with special functions you need for duties (for example, for diving or navigation), but not ordinary watches.
• Costs of playing sport only where you are on duty as an official ADF representative.
• Parking and tolls when driving between bases or work locations.

Uniforms, protective clothing and laundry

Compulsory uniforms, registered non-compulsory uniforms, occupation-specific clothing and protective clothing are claimable, along with the cost of washing them: the ATO accepts $1 per work-only load and 50c per mixed load. Plain conventional clothing (black pants, a white shirt, business attire) is not claimable, even if your employer requires it.

Overnight work travel

If you have to travel and sleep away from home for work, you can claim accommodation, meals and incidentals you paid for and weren't reimbursed for. If you get a travel allowance, include it as income unless it's left off your income statement and you don't claim the expenses. Keep receipts, and a travel diary for trips of 6 or more nights in a row.

Training and self-education

Course fees, textbooks and seminars are claimable if they maintain or improve the skills you use in your current job, or are likely to increase your income from it. Study to get a new job, or general interest courses, can't be claimed, and neither can study loan (HELP) repayments. You can't claim costs your employer pays or reimburses.

Union and professional fees

Union fees and subscriptions to professional or trade associations related to your work are claimable. These don't reduce the 2026–27 standard deduction, so you can claim them on top of it.

What you can't claim

• Mess functions, food and drink, or the social part of mess fees.
• General fitness costs, gym fees, supplements or weight-loss programs, even though you must meet fitness standards.
• Travel between home and your base.
• Haircuts and grooming, even if regulations require them.

Tax offsets for ADF members

If you served in a designated remote area you may be eligible for the zone tax offset, and if you served overseas with a prescribed force you may be eligible for the overseas forces tax offset. You can't claim both for the same period. Some overseas operational pay is exempt from tax, so check your income statement carefully.

Worked example

Example (illustrative figures only – not real client data): Jordan is an Army corporal. He pays compulsory mess fees ($600, of which his mess statement shows $150 relates to work facilities), buys a dive watch with functions his role requires, and pays for boot and uniform maintenance.

2026–27 comparison: only $589 of these expenses reduce the standard deduction. On similar figures in 2026–27, it would usually be simpler to accept the automatic $1,000 standard deduction and not claim those items, while still claiming the $180 of union or professional fees on top.

Checklist before you lodge

• Get a breakdown of compulsory mess fees from your mess.
• Check your posting dates if you might qualify for a zone or overseas forces offset.
• Check your income statement in myGov is marked 'tax ready' and every allowance is included.
• Remove any expense your employer paid for or reimbursed.
• Apportion anything used privately and keep a note of how you worked out the percentage.

Common mistakes to avoid

• Claiming the whole mess subscription.
• Claiming gym fees because of fitness standards.
• Claiming both the zone and overseas forces offsets for the same period.

Record keeping

• You must have spent the money yourself and not been reimbursed, the expense must be directly related to earning your income, and you need a record to prove it.
• Keep receipts, invoices or bank statements for 5 years from when you lodge. The ATO app's myDeductions tool or photos of receipts are fine.
• If you use something for both work and private purposes, you can only claim the work-related portion – keep a diary or other evidence of how you worked that out.
• 2025–26: if your total work-related claims are $300 or less you don't need written evidence (but must be able to show how you worked the amount out), and laundry claims up to $150 can be made without written evidence using the ATO rates.
• From 2026–27: those $300 and $150 exceptions are removed. A new standard deduction of up to $1,000 applies automatically for eligible employees; if your actual work-related expenses are higher, you can claim them instead with records.

When to see an accountant

Talk to a registered tax agent if:

• you served overseas or in a remote area during the year;
• you are a reservist with another job or business;
• you're unsure whether an expense is private or work-related, or your claims are much higher than last year;
• you have an ABN, side business or rental property as well as your job;
• you have received an ATO letter, review or amended assessment.

Related guides

• Police officers
• Tax offsets and rebates
• all occupation and industry guides

ATO sources for this guide

• ATO: Australian Defence Force members – income and work-related deductions
• ATO: Clothing, laundry and dry-cleaning expenses
• ATO myTax 2026: Work-related clothing, laundry and dry-cleaning
• ATO: Overnight travel expenses
• ATO: TD 2025/4 reasonable amounts (2025-26)
• ATO: Self-education expenses
• ATO: Seminars, conferences and training courses
• ATO: Union fees and subscriptions
• ATO: Professional memberships and accreditations
• ATO: Records you need to keep
• ATO: Standard deduction for work-related expenses
• ATO: Copyright notice

This guide is written in our own words. It draws on information published by the Australian Taxation Office, and some short phrases are quoted with attribution. Source material: © Australian Taxation Office for the Commonwealth of Australia. Top Accountants is not endorsed by, or affiliated with, the ATO.