Truck drivers - claiming work-related expenses

Reimbursements

• If your employer or any other person reimburses you for expenses you have actually incurred, the payment is called a reimbursement. An allowance is not considered to be a reimbursement.
• You cannot claim a deduction for expenses you incur if those expenses are reimbursed to you by your employer - you do not include a reimbursement on your tax return.
• An allowance is not considered to be a reimbursement.
• If you claim your motor vehicle expenses from your employer using the cents per kilometre method, the amount you receive is considered to be an allowance.

Example 2

Troy had to use his car to meet another truck driver who had to stop driving his truck 20km away from the depot due to a mandatory long break. The driver returned Troy's car to the depot while Troy drove the truck.

Troy was paid for the 20 kilometres he used his car based on the cents per kilometre rate plus the bridge toll he incurred. Even though Troy received a payment for using his car, the payment is not a reimbursement but an allowance, as it is only an estimate of the cost of using the car. Therefore, Troy must show the amount he received on his tax return at item 2.

The amount Troy receives from his employer to cover the cost of the bridge toll is a reimbursement, and does not have to be included on Troy's tax return.

Troy can claim a deduction for these car expenses at item D1 work-related car expenses on his tax return.

Sections within Long-haul drivers

• Allowances
• Reimbursements
• Evidence to support your claims
• Claiming work-related car expenses
• Claiming meal and incidental expenses
• Keeping records of your meal and incidental expenses