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  • Removal and relocation

    You can't claim a deduction for removal or relocation costs you incur to transfer or relocate for work purposes. Even if relocating is a condition of your employment when you take up:

    • a transfer in an existing employment
    • new employment with a different employer.

    Removal and relocation expenses never have a sufficient connection to earning your employment income. These are expenses you incur to start earning employment income and are private or domestic expenses.

    If you receive an allowance from your employer to cover some of the costs of relocating, you must declare the allowance as assessable income in your tax return.

    See also:

    Last modified: 07 Jun 2021QC 49859