Expenses for which you do not have to keep records
You can claim a deduction for the full amount of your travel expenses without keeping all your records if you meet both of the following conditions:
you receive a travel allowance that could reasonably be expected to cover your accommodation, and/or meals and/or expenses incidental to the travel. Remember, a token amount paid as a travel allowance is not accepted as reasonably covering such costs
your travel expenses are equal to or less than the reasonable allowance amount we state.
However, we may ask you to explain how you worked out the amount you claimed.
If the allowance is not shown on your payment summary and was not more than the reasonable allowance amount, you do not have to show it on your tax return as long as both of the following apply:
you have spent the entire allowance on expenses for which you can claim a deduction
you are not claiming the deduction.
Otherwise, you must show the allowance on your return.
We set the reasonable allowance amount for your circumstances in an annual taxation determination that explains:
Antoni travels from Adelaide to Mt Gambier for a job. He is away from home for five nights. His employer pays him a travel allowance of $110 per night for accommodation, meals and incidentals. The allowance is not shown on his payment summary.
The travel allowance amount paid to Antoni is less than the reasonable allowance amount and Antoni spends all of the travel allowance on his travel expenses.
Antoni chooses not to include his allowance on his tax return because:
it is less than the reasonable allowance amount
it is not shown on his payment summary
he spends it all to cover his travel expenses.
This means Antoni cannot claim a deduction for his expenses on his tax return
Sections within Work-related overnight travel expenses
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