Sunshine Coast Region, Queensland
Accountant in Kuluin
The ute, the tools and the receipts: what a tradie can claim
Tax returns, deductions and business records for Kuluin tradespeople and their families, from a CPA practice.
Kuluin, 3.4 km west of Maroochydore, takes its name from a Kabi word meaning black swan. It was carved out of Maroochydore and Buderim as a separate suburb in 1991. In the 2021 Census, Technicians and Trades Workers were the largest occupation group among its residents at 19.8%, and Labourers made up 11.9%.

Kuluin, a suburb since 1991
Families, houses and trades in the 2021 Census.
Kuluin State School opened in 1987 and had 596 students in 2018. The Martins Creek Bushland Conservation Reserve sits within the suburb.
The Census counted 2,700 residents in 2021, up from 2,363 in 2016, with a median age of 41. Couple families with children made up 42.1% of families and one-parent families 18.3%. Of the occupied homes, 89.0% were separate houses and 43.5% were owned with a mortgage, at a median repayment of $1,733 a month.
Three things tradies get asked about at tax time
Claiming your own car or ute
Why it happens
A tradesperson drives a privately owned vehicle between job sites, to the supplier and back, carrying tools that can't be left on site.
Why it matters
Under the cents per kilometre method, the rate is 88 cents for 2025-26 and 91 cents for 2026-27, for up to 5,000 work-related kilometres per car. The rate covers every running cost, including fuel, registration, insurance, repairs and decline in value, so none of those can be claimed on top. No logbook is needed, but you must be able to show how you worked out the kilometres. Above 5,000 km, the logbook method is the only way to claim the full amount.
How we help
We help clients legally minimise tax by optimising business structures, claiming all eligible deductions, and planning ahead for key tax opportunities. Keep a diary of job addresses and trips.
Tools, sets and the $300 line
Why it happens
An employee tradesperson buys drill bits, a multimeter or a socket set for work.
Why it matters
An item costing $300 or less, used mainly for work, can be claimed in full in the year you buy it. Items in a set are counted together: a $350 ratchet set has to be depreciated as one item, though a single replacement socket can be claimed straight away. Anything your employer supplies or reimburses can't be claimed, and only the work-use share of an item used privately counts.
How we help
Our compliance-focused approach ensures every saving aligns with ATO requirements and current legislation. Keep the receipt and a note of what each tool is used for.
A family return with two incomes, or one
Why it happens
A household may have two wage earners, a single parent, or one partner in a trade and the other on salary.
Why it matters
Each person lodges a separate return, and a deduction is claimed by the person who paid for the expense and used the item for work.
How we help
Our approach is to explain what matters in plain language and prepare your return with care, aiming to minimise errors and avoid surprises.
Frequently asked questions
Can I claim my ute on cents per kilometre in Kuluin?
Yes, for up to 5,000 work-related kilometres a year, at 88 cents for 2025-26 and 91 cents for 2026-27, if it is your own vehicle. You can't also claim fuel or repairs for that car.
When do I need a logbook?
If you want to claim more than 5,000 work kilometres for a car, you must use the logbook method, which claims the work-use percentage of all the car's expenses.
Can I claim a $350 tool set straight away?
No. A set costing more than $300 is depreciated over its effective life. A single tool costing $300 or less can be claimed in the year you buy it.
How long does a return take?
Once required information is complete, common lodgements are prepared within agreed timelines.
Where to next
Have a question?
Bring the receipts
Stay compliant with ATO regulations, avoid penalties confidently.
Lomandra Accounting is a CPA Practice, registered with the Tax Practitioners Board and an SMSF Specialist. Emma, the Director, is a Certified Practicing Accountant (CPA) with extensive experience in commercial business management, and specialises in Self-Managed Super Funds (SMSFs).
- 07 5234 9201
- admin@lomandraa.com.au
- Sunshine Coast, QLD
- Monday to Friday, 9am to 4:30pm
