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  • Transport and travel expenses

    You can claim transport and travel expenses you incur when you travel in the course of performing your work duties.

    On this page:

    What are transport expenses?

    Transport expenses can include the cost of:

    • driving your car, ute, van or motorcycle
    • ride-share and ride-sourcing (such as Uber, Hi Oscar, Shebah or GoCatch)
    • flights
    • catching a train, taxi, boat, bus or other vehicle.

    Transport expenses also include the actual costs you incur – for example, fuel expenses, when you use someone else's car or other vehicle.

    Find out about:

    What are travel expenses?

    Travel expenses are the expenses you incur when you travel and stay away from home overnight in the course of performing your work duties. They include:

    • the cost of staying in a hotel, motel or similar accommodation (accommodation expenses)
    • meal (food and drink) expenses
    • expenses which are incidental to your overnight travel.

    To find out more about when travel expenses are deductible, see:

    See also:

    Completing transport and travel expenses in your tax return

    How you claim your work-related transport expenses depends on your circumstances.

    You claim your deduction for work-related transport expenses as work-related car expenses in your tax return if both of the following apply:

    • your expenses relate to a car you owned, leased or hired under a hire-purchase agreement
    • you work out your deduction using either the
      • cents per km method
      • logbook method.
       

    You claim your deduction for work-related transport expenses as work-related travel expenses in your tax return if your expenses relate to:

    • a vehicle
      • other than a car such as a motorcycle or scooters
      • with a carrying capacity of greater than one tonne such as utes or heavy vehicles
      • with a carrying capacity of nine or more passengers such as a van.
       
    • car-hire fees
    • costs you incur when driving someone else's car or other vehicle for work purposes – for example, fuel expense
    • air, bus, train, tram, ferry, taxi and ride-share or ride-sourcing fares
    • bridge tolls, road tolls or car parking expenses associated with work-related transport expenses.

    You claim your deduction for all work-related travel expenses (accommodation, meal and incidental expenses) as work-related travel expenses in your tax return.

    See also:

    Last modified: 31 May 2021QC 31916