Keeping travel expense records

What records should I keep?

The following tables explain what records you need if you are claiming domestic or overseas travel expenses for accommodation, food, drink or incidentals.

If you are claiming travel expenses and you received a travel allowance from your employer, you must show the allowance on your tax return.

We set the reasonable allowance amount for your circumstances in an annual taxation determination which explains when you do not need evidence of your expenses and the way in which you can claim them.

If your travel allowance was not shown on your payment summary and was not more than the reasonable allowance amount for your circumstances, you do not have to include the allowance providing you have fully expended the allowance on deductible travel expenses and you do not claim a deduction for these expenses.

If you did not receive a travel allowance:

	Domestic travel		Overseas travel
	Written evidence	Travel diary(1)	Written evidence	Travel diary(1)
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:

	Domestic travel		Overseas travel
	Written evidence	Travel diary(1)	Written evidence	Travel diary(1)
Travel less than 6 nights in a row	No	No	No(2)	No
Travel 6 or more nights in a row	No	No	No(2)	Yes(3)

If you received a travel allowance and your claim exceeds the reasonable allowance amount:

	Domestic travel		Overseas travel
	Written evidence	Travel diary(1)	Written evidence	Travel diary(1)
Travel less than 6 nights in a row	Yes	No	Yes	No
Travel 6 or more nights in a row	Yes	Yes	Yes	Yes(3)

1. A travel diary is a document in which you record the dates, places, times and duration of your activities and travel.
2. Written evidence is required for overseas accommodation expenses regardless of the length of the trip.
3. Members of international aircrews do not have to keep a travel diary if they limit their claim to the amount of the allowance received.

Reasonable allowance amounts

For 2008-09 refer to Taxation Determination TD 2008/18 – Income tax: what are the reasonable travel and overtime meal allowance expense amounts for 2008–09?

This determination should be read together with Taxation Ruling TR 2004/6 – Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses. Your employer may also be able to tell you what the amount is.

Rulings for previous years

Year	Ruling
2007-08	Taxation Determination TD 2007/21 - Income tax: what are the reasonable travel and meal allowance expense amounts for 2007-2008?
2006-07	Taxation Determination TD 2006/43 – Income tax: what are the reasonable travel and meal allowance expense amounts for 2006–07?
2005–06	Taxation Determination TD 2005/32 – What are the reasonable travel and meal allowance expense amounts for 2005–06?
2004-05	Taxation Determination TD 2004/19 - Income tax: what are the reasonable travel and meal allowance expense amounts for 2004-05? This determination should be read together with Taxation Ruling TR 2004/6 – Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses.
2003-04	Taxation Ruling TR 2003/7 - Income tax: reasonable allowances amounts for the 2003–04 income year
2002–03	Taxation Ruling TR 2002/12 - Income tax: reasonable allowances amounts for the 2002-2003 income year.
2001–02	Taxation Ruling TR 2001/4 - Income tax: reasonable allowances amounts for the 2001-2002 income year

Written evidence

You must have written evidence for the whole of your claim, not just the excess over the reasonable amount.

What to read/do next

To work out whether or not your travel expenses are deductible, read Claiming travel expenses.

For general information about record keeping, read Keeping your tax records.

If you need help applying this information to your situation, phone us on 13 28 61.

Last Modified: Tuesday, 30 June 2009