Guide to claiming business deductions

Business travel expenses

You can only claim your business travel expenses if you have:

• written evidence of all expenses, where you stayed away from home for one night or more
• travel records, where you were away from home for six or more consecutive nights.

You must use a diary or similar document to record the particulars of each business activity before your travel ends, or as soon as possible afterwards. The particulars you must record are:

• the nature of the activity
• the day and approximate time the business activity began
• how long the business activity lasted
• the name of the place where you engaged in the business activity.

Your plane ticket may show all the details you need to show how much you paid for your air fares. You must keep records of those expenses for five years. If your travel is for both business and private purposes, you must exclude the private expenses from your claim. If you operate your business as a company or trust, you may have to pay fringe benefits tax if the travel includes private activities.

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