Show download pdf controls
  • Business travel expenses

    You can claim deductions you incur when travelling for business or paying for employee travel, for example:

    • airfares
    • train fares
    • bus fares
    • taxi fares.

    However, there are special rules for claiming expenses incurred while travelling overnight on business.

    Watch:

    Business deductions - Travel expense: Tax basics for small business

     

    Duration: 01:23

    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 to claim a deduction.

    If you travel away from home for six or more consecutive nights, you need to use a travel diary or similar document to record the detail 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 employee travel includes private activities and it has been paid for by the employer.

    If you are a sole trader and your travel is for both business and private purposes, you must exclude the private expenses from your claim.

    See also:

    Last modified: 08 May 2018QC 44448