• Travel between home and work and between workplaces – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about deductions for travel between home and work or between workplaces. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about the deductions you can claim for travel between home and work or between workplaces, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about the deductions you can claim for travel between home and work or between workplaces, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

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    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about the deductions you can claim for travel includes:

    • details of the travel legs for which you want to claim travel
    • whether the car used to undertake the travel is owned or leased by you
      • whether you will be providing evidence of your ownership which may include:
        • the purchase or lease documents for the vehicle
        • the car registration certificate/papers
         
       
    • the method of claiming car expenses you will or have used (that is, either cents per kilometre or logbook)
      • cents per kilometre method – your calculation and method for estimating your business kilometres
      • logbook method – your calculations of
        • the car's decline in value (depreciation)
        • your 'business use percentage' (business kilometres / total kilometres)
         
       
    • the make, model and engine capacity of the car used for travel
    • whether a travel allowance or reimbursement is paid to cover the travel expenses, including
      • who paid the allowance, how it is calculated, and how it is administered
      • how it is described on your payslips, if it is listed there
      • how it is described on your payment summary, if it is listed there
       
    • whether you will be providing a letter from your employer (with a contact name and telephone number) confirming that you are required to use your car in the course of carrying out your employment duties
    • whether you will, or have, kept documentary evidence, including
      • payslips or payment summaries where any allowance payments are described
      • receipts or invoices of any expenses, where you are claiming a deduction amount greater than the amount calculated using a cents per kilometre method
      • your logbook, where you are using the logbook method, or where you may need to provide full records of your private and work-related use to establish your business use percentage (for example, if your vehicle is a truck or motorbike).
       

    Where the travel is between home and work

    If you are asking about the deductibility of travel expenses where you are travelling between home and work, you should also provide details about:

    • whether you travel directly between home and work or make stops along the way
    • whether you are required to carry bulky equipment, and if so 
      • the equipment you carry and how this relates to your employment
      • why it is necessary for you to carry the equipment home
      • the size (length, width, depth and height) and the weight of each item of bulky equipment
      • details of any storage your employer provides for equipment, including details of the security of the storage area
       
    • if your home is a base of operations 
      • whether your employer provides you with a place to work, and details
      • whether your employer requires you to work from home
      • the duties you undertake at home
      • why the work is undertaken at home
      • how your home-based operations are set up – for example, if you have a separate room, if it is used exclusively for work, and whether anyone else uses the room
      • how long you work at home each week
      • when travelling, if you commence work before leaving home, and if so, details of the nature and extent of the activities you undertake at home
       
    • whether you are 'on call', and if so 
      • whether you commence work before leaving home, including details of the nature and extent of the activities you undertake at home
      • why the work is undertaken at home
      • whether your employer requires you to be on call.
       

    Where the travel is between workplaces

    If you are asking about the deductibility of travel expenses where you are travelling between workplaces, you should also provide details about:

    • how many work sites are visited each day
    • when and how you are advised which work site you will attend on any given day
    • details of any regular work patterns – each week, fortnight or month
    • an example of a typical day, including travel legs and the work pattern.

    Forms

    Complete and submit the relevant form with your supporting documentation:

      Last modified: 06 Sep 2017QC 19071