Tax Deductions for Security Guards Australia 2026-27: What You Can Claim
Security work has one of the widest deduction spreads of any occupation in Australia. A static guard at a single shopping centre and a mobile patrol officer covering forty sites a night do the same job title and face completely different tax returns. One of them should take the new $1,000 standard deduction and stop thinking about receipts. The other should itemise every kilometre, because itemising is worth more than $1,000 extra in their pocket. The difference is not how hard they work — it is which ATO rules apply to their pattern of work. The ATO publishes a dedicated guide for guards and security workers, and this article turns it into a practical, dollar-by-dollar checklist for 2026-27.
The headline change this year is the new $1,000 standard deduction, which from 1 July 2026 replaces the old $300 and $150 no-receipt exceptions. It changes the maths for every guard, but not in the same direction for everyone. Both cases are worked below, in dollars, along with the traps that cost guards money: the first licence that is never deductible, the black pants that look like a uniform but are not one, the firearm allowance that counts as income, and the guard dog that stops being deductible the day it becomes a pet.
Quick answer: In 2026-27, security guards can claim security licence renewals (not the first licence), firearms decline in value plus ammunition and gun licence renewals where directly connected to their duties, ongoing guard-dog costs where the employer requires a trained working dog, a compulsory logo uniform and its laundry, protective clothing and sun protection for outdoor work, equipment they buy themselves (torch, handcuffs, vest, radio), car travel between sites and between two jobs at 91c per km, the work portion of a phone, self-education for their current role, overtime meals against a genuine award allowance, and union fees. They cannot claim their first licence or its course, a driver’s licence, plain black clothing, home-to-work travel to a regular site, fines, gym memberships, or anything the employer supplies or reimburses. Union fees sit on top of the new $1,000 standard deduction; everything else reduces it dollar for dollar.
The three tests every claim must pass
A work-related expense is deductible only if you meet all three conditions:
- You spent the money yourself and were not reimbursed.
- The expense directly relates to earning your income as a guard.
- You have a record to prove it — a receipt, invoice or bank statement, plus a diary or note showing how you worked out any work-related percentage.
From 2026-27 the old shortcuts are gone: the $300 exception for small claims and the $150 laundry exception no longer exist. Instead, eligible employees get a standard deduction of up to $1,000 automatically. If your actual work-related expenses are higher than $1,000, you claim them instead — but you need records for every dollar, not just the part above $1,000. Union and professional association fees sit outside the standard deduction and can be claimed on top of it in full.
What security guards can claim in 2026-27
Licences: renewals yes, the first one never
You can claim the cost of renewing a security licence you need for your current job, including a crowd-control or cash-in-transit endorsement. You cannot claim the cost of getting the licence in the first place, or the training course you took to qualify for it — even though you could not have been hired without it. The same rule applies to a gun licence: renewals are deductible where carrying a firearm is directly connected to your duties; the initial licence is not. And a driver’s licence is never deductible, even if holding one is a condition of your employment.
Uniforms: the logo is the whole test
Compulsory uniforms, registered non-compulsory uniforms, occupation-specific clothing and protective clothing are all deductible, along with the cost of laundering them. The ATO accepts $1 per load for work-only laundry and 50c per load for mixed loads. The trap is conventional clothing. The ATO’s own example is a guard named Koen: his employer requires a black polo shirt embroidered with the company logo, plain black pants and black enclosed shoes. The polo shirts are deductible because they are distinctive and compulsory. The pants and shoes are not — they are conventional clothing, even though he only ever wears them to work. “My employer makes me wear it” is not enough; the item itself must be distinctive or protective.
Firearms, equipment and protective gear
Where there is a direct connection to your duties, you can claim the decline in value of a firearm, its maintenance, ammunition, and gun licence renewals. Note what is missing from that list: the purchase price itself is not an immediate deduction. A firearm costing $1,200 is depreciated over its effective life, not written off in year one. Equipment you buy yourself — torch, handcuffs, protective vest, radio, belt kit — follows the same $300 line as every other occupation: items costing $300 or less are claimed outright, items over $300 are depreciated. Outdoor guards can also claim sun protection: sunscreen, a hat and sunglasses where their duties keep them outside.
Guard dogs: ongoing costs only, and only while the dog works
If your employer requires you to provide your own guard dog, you can claim ongoing costs — food, veterinary expenses, registration and training. Three conditions must all hold: the employer requires it, the dog was trained from a young age as a working dog, and it is not a pet. You can never claim the cost of buying the dog. And the deduction ends when the working relationship ends: once the dog retires and becomes a family pet, its food and vet bills become private expenses. Get the requirement in writing from your employer before you lodge.
Car travel: the shifting-places exception is worth thousands
Home-to-work travel is not deductible — with one exception that matters enormously in this occupation. If you have shifting places of employment, meaning you have no fixed place of work and you continually move between sites, you can claim travel from home to your first site and between sites. A static guard posted to one shopping centre cannot. A mobile patrol officer who starts at home and visits forty sites can. Travel directly between two workplaces is also deductible: the warehouse day shift to the nightclub bouncing job, for example, is claimable at 91c per km under the cents-per-km method. What never counts is the ordinary trip from home to a regular site, even if you are on call when you make it.
Phone, self-education and overtime meals
Claim the work-related percentage of your mobile phone, data and home internet, worked out from a four-week representative period of itemised bills. Devices over $300 are depreciated. Self-education is deductible if it maintains or improves the skills you need for your current duties, or is likely to increase your income from your current job — a refresher or advanced crowd-control course qualifies; a course to get a different job does not. A first-aid course is deductible only if you are a designated first-aid officer. Overtime meals are deductible only where you received an overtime meal allowance under an industrial award or agreement and it is included in your income; without receipts you can claim up to the ATO’s reasonable amount, which is $40 per meal for 2026-27. A meal during your normal hours is never deductible — even at 2am on a night shift.
2026-27 rates and thresholds at a glance
| Item | 2026-27 figure |
|---|---|
| Cents per km (car expenses) | 91c per km |
| Standard deduction (employees) | Up to $1,000, automatic |
| Laundry (ATO accepted rates) | $1 per work-only load, 50c per mixed load |
| Overtime meal reasonable amount | $40 per meal (TD 2026/4) |
| Immediate deduction threshold (equipment) | $300 or less |
| Resident tax rates | 15% to $45,000; 30% to $135,000; 37% to $190,000; 45% above, plus 2% Medicare levy |
Two stale figures still circulate in older guides: the 2025-26 overtime meal amount of $38.65 and the old 88c/km-era thinking. If the guide you are reading quotes $38.65, it has not been updated for 2026-27 — use $40. And remember the $300 and $150 no-receipt exceptions are gone from 2026-27; the $1,000 standard deduction replaced them.
Worked example 1: Jake, mobile patrol officer — itemising wins by $1,020
Jake earns $78,000 as a mobile patrol officer. He has no fixed site — he starts from home and covers sites across the metro area — and he also works Saturday nights as a crowd controller for a second employer. His 2026-27 expenses:
| Expense | Amount |
|---|---|
| Security licence renewal | $195 |
| Torch, handcuffs and protective vest | $285 |
| Uniform laundry (3 loads × 46 weeks × $1) | $138 |
| Phone (45% work use of $1,200 plan) | $540 |
| Car travel between sites and between jobs (2,800 km × 91c) | $2,548 |
| Overtime meals (12 × $40, against an award allowance) | $480 |
| Total work-related expenses | $4,186 |
| Union fees (claimed on top of the standard deduction) | $420 |
Jake’s itemised expenses of $4,186 beat the $1,000 standard deduction by $3,186. At his marginal rate of 30% plus the 2% Medicare levy, that extra deduction is worth $3,186 × 32% = $1,019.52 — about $1,020 he would have left on the table by taking the standard deduction. His total deductions are $4,186 plus $420 of union fees, or $4,606. The catch: because he itemises, he needs records for every dollar, not just the amount above $1,000.
Worked example 2: Dana, static site guard — the standard deduction wins
Dana works full-time at a single office tower. Her uniform is supplied, her phone use for work is light, and she drives to the same site every shift. Her expenses:
| Expense | Amount |
|---|---|
| Security licence renewal | $195 |
| Uniform laundry (2 loads × 48 weeks × $1) | $96 |
| Phone (15% work use of $1,200 plan) | $180 |
| Total itemised | $471 |
Dana’s $471 is well under $1,000, so itemising would be pointless paperwork: any work expenses she claimed would simply reduce her standard deduction dollar for dollar, landing her on $1,000 either way. She takes the standard $1,000, claims her union fees on top, and keeps no receipts for work expenses at all. The lesson is not “always itemise” — it is “add yours up first, then choose”.
The firearm allowance trap
The ATO’s example guard, Trang, buys a $1,200 firearm because his duties require it, and his employer pays him a $750 firearm allowance. Two things follow that many guards miss. First, the $750 allowance is assessable income — it goes on the tax return. Second, Trang can only claim the decline in value of the firearm over its effective life, not the $1,200 outright. Claiming the full purchase price while omitting the allowance is exactly the kind of mismatch the ATO’s data matching picks up, because allowances appear on the income statement. The same principle applies to every allowance on your income statement: overtime meal allowances, travel allowances and uniform allowances must all be declared as income, and only the actual expense is deductible.
Second jobs and ABN event work
Many guards pick up weekend crowd-control or event work under an ABN. That income is business income, not salary, and the $1,000 standard deduction does not apply to it — it is an employee-only deduction. ABN expenses (licence renewals attributable to that work, equipment, travel between event sites) are claimed as business deductions instead, with their own records. Keep the two sets of expenses separate: a licence renewal that serves both your employment and your ABN work must be apportioned, not claimed twice. Travel between your day job and your ABN gig is deductible as a business expense, and the cents-per-km method works the same way at 91c. See our guide to second job tax for the full picture.
Common mistakes security guards make
- Claiming the first licence. The initial licence and its course are never deductible, however essential. Only renewals count.
- Claiming black pants and shoes. Conventional clothing is not deductible, even if you only wear it to work and your employer requires it. The logo polo is deductible; the pants are not.
- Claiming home-to-work travel to a regular site. Only shifting-places workers and travel between two jobs qualify. The on-call drive to your usual site does not.
- Claiming gym memberships. Fitness matters for the job, but gym fees are private expenses. The ATO does not allow them for guards.
- Claiming night-shift meals as overtime meals. A meal during normal hours is private, even at 2am. Only overtime meals against a genuine award allowance qualify, up to $40 without receipts.
- Forgetting allowances are income. Firearm, meal and travel allowances on your income statement must be declared; only the expense itself is deductible.
- Claiming the guard dog’s purchase price. Ongoing costs only, and only while the dog is a required working dog — not once it retires into a pet.
- Using stale rates. Older guides quote $38.65 overtime meals and pre-2026-27 rules. For 2026-27 use $40, 91c/km, and the $1,000 standard deduction framework.
Tips to maximise your claim
- Do the crossover sum before you lodge. Add up your work expenses. Under $1,000, take the standard deduction and skip the paperwork. Over $1,000, itemise — and keep every receipt.
- Claim union fees separately. They sit outside the standard deduction, so they are worth claiming even if you take the standard $1,000.
- Keep a 4-week phone diary. A representative month of itemised bills is the accepted way to justify your work percentage.
- Log your kilometres as you go. A diary note of sites visited beats reconstructing 2,800 km from memory in July. The ATO’s myDeductions tool works for this.
- Get the guard-dog requirement in writing. A short letter from your employer turns an arguable claim into a documented one.
- Check your income statement is marked tax-ready and that every allowance on it is included as income before you lodge.
Frequently asked questions
Can security guards claim their security licence?
Renewals, yes. The first licence and the course you took to get it, no — even though the job required them. A driver’s licence is never deductible.
Can I claim driving from home to my site?
Only if you have shifting places of employment — no fixed site, continually moving between sites, like a mobile patrol officer. A guard posted to one site cannot claim the home-to-site trip, even on call. Travel directly between two jobs, however, is deductible.
Can I claim my guard dog?
Ongoing costs only — food, vet, registration, training — and only if your employer requires you to provide a trained working dog that is not a pet. The purchase price is never deductible, and costs stop being deductible once the dog retires and becomes a pet.
Can I claim black pants and black shoes?
No. They are conventional clothing, even if you only wear them to work and your employer requires them. Only distinctive items (a logo polo) or protective clothing qualify, plus their laundry.
Can I claim gym membership to stay fit for the job?
No. Fitness expenses are private, even for a physically demanding security role.
Can I claim meals on night shift?
Only overtime meals, and only where you received an overtime meal allowance under an award or agreement that is included in your income. Meals during your normal hours are private, whatever the hour. Up to $40 per overtime meal can be claimed without receipts in 2026-27.
What to do before you lodge
Add up your work-related expenses and compare them with the $1,000 standard deduction — the bigger figure wins, and union fees go on top either way. Then run the trap checklist: first licence excluded, black pants excluded, allowances declared as income, guard-dog requirement documented, kilometres logged. Guards who do that one pass routinely find either a clean $1,000 with no paperwork or, for patrol and two-job guards, more than $1,000 extra that itemising unlocks. For the rate maths behind your return, try our income tax calculator, and if you work two jobs, read our second job tax guide, our car expenses guide and the standard $1,000 deduction explained. Police officers face a closely related set of rules — see tax deductions for police officers for the comparison.
