Earthmoving plant operators - claiming work-related expenses

Keeping records of your overnight travel expenses

If you wish to claim meal, accommodation and incidental expenses you incurred while away overnight for work, use the following table to determine what evidence you need. You can claim a deduction for the full amount of your overnight travel expenses without keeping all your records if:

• you receive a travel allowance that could reasonably be expected to cover your accommodation, meals or expenses incidental to the travel (a token amount paid as a travel allowance is not accepted as reasonably covering such costs)
• your overnight travel expenses were equal to or less than the reasonable allowance amount we set.

However, we may ask you to explain how you worked out the amount you claimed.

For more information on travel allowances, see Allowances.

Definitions A travel diary is a document in which you record the dates, places, times and duration of your activities and travel. Written evidence includes: invoices, receipts or other documents showing your travel expense details. If it is too difficult to get a receipt for a meal you purchased - for example, if you purchase a meal from a vending machine - you can keep diary entries as your proof of purchase other documents (such as diary entries) for bus, train, tram and taxi fares, bridge and road tolls and parking fees.

Table: Evidence you need to claim

Travel expense records
	Domestic travel		Overseas travel
	Written evidence	Travel diary	Written evidence	Travel diary
If you did not receive a travel allowance:
Travel less than 6 nights in a row	Yes	No	Yes	No
Travel 6 or more nights in a row	Yes	Yes	Yes	Yes
If you received a travel allowance and your claim does not exceed the reasonable allowance amount:
Travel less than 6 nights in a row	No	No	No	No
Travel 6 or more nights in a row	No	No	No	Yes
If you received a travel allowance and your claim exceeds the reasonable allowance amount:
Travel less than 6 nights in a row	Yes	No	Yes	No
Travel 6 or more nights in a row	Yes	Yes	Yes	Yes

	We set the reasonable allowance amount for your circumstances in an annual taxation determination that explains: when you do not need evidence of your expenses the way in which you can claim your overnight travel expenses.
	To find out the reasonable travel and overtime meal allowance amount, refer to TD 2010/19 - Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2010-11 income year? (as at 30 June 2010).

Example 8

Derek works for a national company. Derek's employer provides him with an accommodation allowance that covers the costs of his accommodation when he travels interstate. Derek does not receive an allowance for meals or incidental expenses.

The amount Derek claims as a deduction for the accommodation costs he pays is less than the reasonable allowance amount. This means he does not have to keep records of his accommodation expenses. However, he does have to keep records and other written evidence to support any deductions he claims for his meals and incidental expenses.

Sections within Work-related overnight travel expenses

• Keeping records of your overnight travel expenses