Journalists 2010-11

Travel expenses

Did you have any travel expenses relating to your work as an employee?

You can claim the work-related cost of using vehicles other than cars as well as parking fees and tolls at item D2.

You also claim work-related costs associated with taxis or short-term car hire at this item.

You cannot claim costs met by your employer or costs that are reimbursed, see Reimbursements.

Note Include the cost of travel for self-education at item D4 on your tax return, see Self-education expenses.

See question D2 in TaxPack for rules relating to travel expenses and what evidence you need to be able to claim these expenses. However, it is important to note:

• If you travel in the course of your work and take a relative with you, you can claim a deduction only for your own expenses.
• If you are claiming travel expenses and you receive a travel allowance from your employer, you must show the allowance at item 2 on your tax return. For more information, see Taxation Determination TD 2010/19 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for 2010-11 income year? A new determination is issued each income year. This determination should be read together with Taxation Ruling TR 2004/6 - Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses.
• You cannot claim the cost of meals incurred during a normal working day that does not involve an overnight stay, even if you receive a travel allowance.

Sections within Work-related deductions

• Car expenses
• Travel expenses
• Clothing expenses
• Self-education expenses
• Other expenses