You can claim the White Card on tax if you were already working in construction when you paid for the course, you covered the cost yourself, and you have a receipt to prove it. If you paid before starting any construction work, the ATO treats it as a personal expense to get into a new field, and the deduction is refused. Timing is the part most people get wrong.
When the White Card Qualifies as a Deduction
The ATO allows deductions for work-related training when, at the time you pay, the course either maintains or improves skills you need for your current job, or is likely to increase your income from that job.1Australian Taxation Office. Self-Education Expenses The White Card fits this test when your employer requires the certification to keep you on site, or when you need it to take on additional duties within your existing role.
Three conditions must all be true for any work-related deduction: you spent the money yourself, the expense directly relates to earning your income, and you have a record to prove it.2Australian Taxation Office. How to Claim Deductions Miss one and the claim fails.
When You Cannot Claim It
If you were not employed in construction when you paid for the White Card, the expense is not deductible. The ATO is clear that self-education costs designed to get you into a new job or a new field don’t qualify.1Australian Taxation Office. Self-Education Expenses An aspiring labourer who pays for the course before landing their first construction role cannot claim the cost. You weren’t earning construction income when you spent the money, so the training wasn’t connected to any income stream. The date you paid matters more than the date you started using the card.
You also cannot claim the White Card if your employer paid for it or reimbursed you afterward. If you didn’t personally bear the expense, there’s nothing to deduct.2Australian Taxation Office. How to Claim Deductions This catches people who pay upfront and then get reimbursed weeks later. The ATO may contact your employer to verify.
Partial reimbursement is different. If the course costs $120 and your employer chips in $80, you can deduct the $40 you paid out of pocket. Just keep records that clearly show both amounts.
What Costs You Can Include
The deduction covers more than the course fee. Each of the items below qualifies as long as it meets the same “connected to current employment” test.
- The course or enrolment fee you pay the Registered Training Organisation. Fees typically range from around $70 to $170 depending on your state and whether you take the course online or in person.
- Any separate card issuance fee charged by the jurisdiction. In the ACT, the application fee is $46 for the 2025–26 financial year.3Access Canberra. General Construction Induction Card
- A replacement card fee if you lose or damage yours and need to pay for a new one.
- Travel to the training venue. If you drive your own car, use the ATO’s fixed rate of 88 cents per kilometre for the 2025–26 income year, up to 5,000 business kilometres. Public transport fares and parking on the training day also count. Travel is not claimable if the training happens at your normal workplace.4Australian Taxation Office. Seminars, Conferences and Training Courses5Australian Taxation Office. Cents Per Kilometre Method
The White Card does not expire.3Access Canberra. General Construction Induction Card For most people, this is a one-time deduction unless you later pay for a replacement.
Records You Need to Keep
The ATO expects written evidence for every deduction. Your receipt or tax invoice from the training provider must show five things:6Australian Taxation Office. Records You Need to Keep the supplier name (the Registered Training Organisation), the amount you paid, a description of the training that identifies the General Construction Induction course, the date you paid, and the date the document was produced.
Keep these records for five years from the date you lodge the relevant tax return.7Australian Taxation Office. Overview of Record-Keeping Rules for Business Digital copies are fine, so a photo or scan on your phone or in a cloud folder works as long as it’s legible. Check that the name on the receipt matches your legal name.
Bank or credit card statements are useful backup but rarely contain enough detail on their own. A line showing “$110 to ABC Training” won’t tell the ATO what you paid for. Reconstructed records get heavier scrutiny and may result in a reduced deduction.
How to Report It on Your Return
Employees report the White Card under “Other work-related expenses” in myTax, which corresponds to item D5 on paper returns.8Australian Taxation Office. D5 Other Work-Related Expenses 2025 Combine your course fee, any card issuance cost, and travel expenses into a single total and add a brief description such as “White Card – General Construction Induction Training.”
Sole traders and independent contractors claim the same cost, but as a business expense in the business income and deductions section rather than as a work-related expense. The core test still applies: the training must relate to income you’re currently earning through the business.9Australian Taxation Office. Business Deductions
Most online returns are processed within two weeks.10Australian Taxation Office. Check the Progress of Your Tax Return If the ATO queries the claim after issuing your notice of assessment, you’ll need to produce your receipts and any travel records within the timeframe they specify.
What Happens If You Claim It Wrongly
If the ATO reviews your return and disallows the deduction, you’ll owe the tax shortfall plus a general interest charge, which runs at an annual rate of 10.96% for the April–June 2026 quarter.11Australian Taxation Office. General Interest Charge (GIC) Rates
Shortfall penalties can be added on top, based on why the claim was wrong:12Australian Taxation Office. Penalties for Making False or Misleading Statements 25% of the shortfall for failure to take reasonable care, 50% for recklessness, and 75% for intentional disregard of the law.
The tax at stake on a single $150 White Card is small, but the ATO rarely reviews one deduction in isolation. If they pull your return, they look at everything, and a pattern of unsupported claims across multiple categories adds up. If you weren’t working in construction when you paid, leave it off. If you were, keep the receipt and claim it.