Tax for Cabinet Makers Australia
This page is for cabinet makers who want a clearer starting point on common deductions, including workshop tools, machinery depreciation, dust protection equipment, materials, and delivery vehicle costs.
Quick answer: cabinet makers can often claim a range of work-related expenses including hand tools, power tools, machinery depreciation, dust protection, and vehicle costs for work-related travel. The ATO expects a direct connection to earning your income, and you cannot claim anything your employer reimbursed. Common traps include failing to depreciate larger assets, ordinary clothing, and private vehicle use.
Common cabinet maker deductions
Often deductible
- Hand tools: chisels, planes, clamps, squares, marking gauges, and hand saws
- Power tools: routers, sanders, drills, jigsaws, and circular saws
- Depreciation on larger workshop machinery (table saws, panel saws, thicknessers, jointers)
- Dust protection: respirators, dust masks, and dust extraction systems
- Protective gear: safety glasses, ear protection, steel-cap boots, gloves
- Vehicle costs for delivery travel or travel between workshop and installation sites
- Materials purchased for work that are not reimbursed (consumables like sandpaper, glue, finishes)
Often non-deductible
- Normal home-to-workshop travel
- Ordinary clothing such as jeans, shorts, or plain t-shirts
- Materials or tools reimbursed by your employer
- Private portion of vehicle expenses without a logbook or reasonable basis
- Workshop rent or machinery where it relates to a separate business (different tax treatment applies)
Asset depreciation and records
- Machinery over $300: larger items like table saws, panel saws, and thicknessers must be depreciated over their ATO effective life rather than claimed in one go.
- Tools $300 or less: individual tools costing $300 or less (for employees) can be claimed immediately in the year of purchase.
- Dust extraction: a dust extraction system is a depreciating asset if it costs over $300. Keep the purchase receipt and note the date it was first used for work.
- Vehicle logbook: keep a logbook for at least 12 continuous weeks to establish your work-use percentage for delivery and installation travel.
Records cabinet makers should keep
- Receipts for all tools, machinery, protective gear, and consumable materials
- Depreciation schedules for machinery and equipment over $300
- Vehicle logbook or cents-per-km records for delivery and installation travel
- Diary notes showing delivery locations and travel between workshop and sites
- Evidence of any employer reimbursement to avoid double-claiming
Detailed deductions breakdown
For a longer walkthrough of cabinet maker deduction rules with ATO benchmarks and common over-claim areas, read the full deduction guide.
Start with these calculators
Cabinet maker tax FAQs
Can cabinet makers claim workshop tools and machinery?
Generally yes. Hand tools and power tools used for work are deductible. Items costing $300 or less can be claimed immediately; larger machinery must be depreciated over its ATO effective life.
Can cabinet makers claim dust protection equipment?
Yes, dust masks, respirators, and dust extraction systems are generally deductible where they are required as protective equipment for workshop work and you pay for them yourself.
Can cabinet makers claim vehicle costs for deliveries?
Travel to deliver finished work or travel between the workshop and installation sites is generally deductible. Normal home-to-workshop travel is usually private. Use a logbook or cents-per-km method.
Tax Accuracy & Sources
This guide summarises common cabinet maker deduction patterns only. Always check whether the expense was reimbursed, whether any private element needs apportionment, and whether the depreciation or vehicle claim meets ATO requirements.
Uses 2025-26 ATO rates.