Work-related travel expenses
Travel expenses you may be able to claim include meals, accommodation and incidental expenses you incurred while away overnight for work - for example, going to an interstate work conference. Generally, if your travel did not involve an overnight stay, you can't claim for meals even if you received a travel allowance.
Other travel expenses you may be able to claim include:
- work-related expenses for motor cycles and vehicles with a carrying capacity of one tonne or more, or nine or more passengers
- air, bus, train, tram and taxi fares
- car-hire fees
- the costs you actually incur (such as fuel costs) when using a borrowed car.
You may have to show that you have reduced your claim to exclude any private portion of your trip.
If you receive an allowance from your employer for travel expenses, it is assessable income and must be included on your tax return. You may be able to claim a deduction for work-related expenses covered by these payments.
Travel between home and work and between workplaces
You are able to claim for travel between your home and your workplace in limited circumstances, such as if you need to carry bulky tools or equipment that you used for work and can't leave it at your workplace. You can also claim for travel between two separate places of employment.
Calculating your deduction
If you are eligible to claim your expenses for a vehicle, other than a car, you can only claim your actual expenses. If you are eligible to claim for other travel expenses, the amount you can claim depends on whether you receive an allowance for the costs you incurred.
Keeping travel expense records
There are specific record-keeping requirements for travel expenses. The records you need to keep vary depending on:
- whether your travel allowance is shown on your payment summary
- whether it was domestic or overseas travel
- the length of your travel
- your occupation.
Award transport payments
If you receive an award transport payment from your employer, it is assessable income and must be included on your tax return. You may be able to claim a deduction for work-related transport expenses covered by these payments.
|
For more information about completing your tax return, refer to:
|
Sections within Work-related travel expenses
Last Modified: Monday, 23 July 2012