Concreters - claiming work-related expenses

Work-related overnight travel expenses

When you can make a claim

You can claim a deduction for the full amount of your travel expenses where both of the following apply:

• your employer requires you to travel to a worksite for a short period to perform work
• it would be unreasonable to expect you to return home each day, which means you must stay at or near that worksite while performing that work.

This is the case unless the place at which you stay becomes your temporary residence. That is, you are living away from home for work purposes – see Overnight travel expenses you cannot claim.

Travel expenses include:

• meals, accommodation and incidental expenses
• car, air, bus, train, ferry and taxi fares between home and the site.

	If you are claiming travel expenses and you receive a travel allowance from your employer, you must record the allowance on your tax return at item 2.
	For more information about claiming travel expenses, refer to Claiming travel expenses.

Sections within Work-related overnight travel expenses

• Overnight travel expenses you cannot claim
• Fly in/fly out jobs
• Keeping records of your overnight travel expenses
• Expenses for which you must keep records
• If you receive a token amount paid as a travel allowance

Last Modified: Thursday, 25 June 2009