Overnight business travel expenses
If you stay away from home for one or more nights on business travel, you generally need to keep written evidence of all expenses.
Employees who travel for less than six nights in a row don't need to keep receipts unless their travel allowance exceeds the Commissioner's reasonable travel allowance limits.
If your travel is for both business and private purposes, you must exclude the private expenses from your claim.
End of attention
If you were away from home for six or more consecutive nights, you must use a diary or similar document to record the particulars of each business activity before your travel ends, or as soon as possible afterwards. You must record:
- the nature of the activity
- the day and approximate time the business activity began
- how long the business activity lasted
- the name of the place where you engaged in the business activity.
If you operate your business as a company or trust, fringe benefits tax may apply if the travel includes private activities.
This video explains when you can claim overnight business travel expenses.
Duration 1m:24s. A transcript of Business deductions travel expenses is also available.
End of watch
To claim deductions for business travel, you need specific, documented evidence of the expenses.