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Mechanics tax guide › Chapter 3 of 6

Mechanic licences, ARCtick and training

By the PFO team, to our editorial standards ·Last reviewed August 2026

Mechanics tax guide — chapter three

The paperwork that keeps a mechanic earning arrives in dribs across the year: an ARCtick renewal for the air-con work, an inspection authorisation due for its stamp, a manufacturer course when the workshop signs on a new brand, a TAFE invoice if you're still an apprentice. Some of it is deductible and some isn't, and nearly every call here rides on one line. Pay to keep doing the work you already do, or to do it sharper, and it usually counts. Pay to get into the trade, or to cross into another one, and it doesn't. This ground shifts with the facts, so where your own licence sits in the grey, a registered tax agent earns the call.

The initial-versus-renewal line

This is the trap that snares the most mechanics. A licence, authorisation or ticket obtained to break into the trade or secure the job isn't deductible: there's no work income to peg it to yet, so the cost of getting in rests on you. Renewals flip it. Hold an authorisation already, renew it to keep doing your current job, and the renewal is deductible.

Not deductible

The first authorisation that let you begin, and the initial qualification to enter the trade. Getting a licence for the first time to become able to do the work usually sits here.

Deductible

Renewing an authorisation you already hold, and its ongoing fees, to keep doing your current role.

Your driver's licence sits outside all of this. It's never deductible, whether first issued or renewed, even though road-testing a car obviously means driving. The ATO counts it a private, day-to-day expense that applies to everybody, mechanic included.

The ARCtick refrigerant licence

Automotive air-conditioning work needs a refrigerant-handling licence, the ARCtick, and it's the cleanest illustration of the renewal line for a mechanic. Once you hold it and you're doing A/C work in your current role, keeping it current is tied straight to earning your wage.

Renewing to keep working.Renewing the ARCtick you already hold, so you can carry on handling refrigerant in your current job, is deductible.
The first one is different.Getting the licence for the first time to become able to do A/C work leans to the initial side of the line. Where it falls for you can turn on the facts, so check rather than assume.

Inspection and roadworthy authorisations

Plenty of mechanics hold an authorisation to run safety inspections or sign roadworthy certificates, and these follow the same logic as the ARCtick.

Renewing a safety-inspection or roadworthy authorisation you already hold, to keep signing off inspections in your current job, is deductible. The first grant that made you able to do it is not.

Manufacturer and brand training

Training is deductible where it keeps up or lifts the skills you use in your current job, or is likely to raise the income you earn from your current work. For a mechanic that covers a lot of ground, because the vehicles keep changing under you.

What counts.Manufacturer and brand technical training, hybrid and electric-vehicle courses, and short diagnostic courses, where they build on the trade you already work in. The course fees, the materials and the travel to the training can all be claimed.
The catch.Training aimed at entering the trade, or shifting to a different occupation, isn't deductible, nor is a course only loosely connected to your work. Useful and deductible are not the same thing.
The loan stays out.Repayments on a study loan are never deductible, whether HELP or a VET Student Loan. Fees settled directly out of pocket can count; the loan repayments never do.

Apprentices

An apprentice mechanic stands in a stronger spot than someone trying to break in, and the reason is worth knowing. An apprentice is on the tools and drawing a wage while they study, so the TAFE course sharpens the very skills the current job uses, which satisfies the link to current employment.

What you can claim.TAFE or course fees you paid yourself, books and stationery, and apprenticeship tools under the $300 rule, so any single item at $300 or below is written off at once.
Travel.Driving workshop-to-TAFE and back is deductible. The home-to-TAFE round trip counts as a normal commute, so that portion stays private.
You can't claim what you didn't pay.When the workshop foots the course and the textbooks, only the bits from your own pocket qualify, such as the travel to TAFE and the stationery.

On apprentice wages the tax owing can be small to start with, so these deductions won't always turn into a refund. The records are still worth keeping, but a deduction can't conjure back tax that was never taken out in the first place.

Fees, subscriptions and phone

Membership fees for a union or association come off in full, and they still count when they're drawn automatically from your pay, which is exactly how they slip through. Pull the year-to-date total from your last payslip. Trade and technical subscriptions belong here too, along with any workshop-data or repair-information service you fund yourself. Your phone's work-use portion is claimable, gauged from a representative sample of a few weeks instead of a rounded guess, and first-aid training qualifies where you're the nominated first-aid officer and the role requires it.

The records that hold these up

This lot survives on paperwork, and it's the paperwork most easily mislaid, because it never arrives at once: an ARCtick renewal one month, a course invoice mid-year, small fortnightly union debits.

  • Renewal notices for any authorisation or ticket you renew.
  • Course invoices and receipts for training tied to your current role.
  • Your last payslip, for the year-to-date union or association fee.
  • A brief line linking each cost to your current work, because that connection is the part the ATO actually tests.
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The bottom line

Put every licence, authorisation and course cost through one question: are you paying to keep doing the trade you work in now, or to do it better? Yes, and you funded it and can show the record, and it belongs on your return. Claim the ARCtick and inspection renewals, the manufacturer and EV training that sharpens your current work, the union fees and the work share of your phone. Leave off the first authorisation that got you in, the initial qualification and the driver's licence. Where your own licence sits in the grey, put it to a registered tax agent, and you keep what staying qualified is genuinely worth.

Add up your deductions

Work out what your licence renewals, training and fees are worth against your income.

Deductions calculator →

General information only, not tax advice. Check the ATO or a registered tax agent for your situation.

Official sources

Figures on this page follow primary Australian Government sources, verified for 2026-27:

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