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  • Keeping travel expense records

    This information is about keeping your travel expense records. If you want to check if you can claim a deduction, see Deductions you can claim. To see if you are eligible to keep less detailed records, see Exceptions for keeping travel expense records.

    There are specific record-keeping requirements for travel expenses, depending on whether your travel allowance is shown on your payment summary or income statement, whether your travel was domestic or overseas, the length of your travel and your occupation.

    On this page:

    Vehicle expenses – other than a car

    If you're eligible to claim expenses for using a borrowed car or a vehicle other than a car, you need to keep receipts for:

    • fuel and oil
    • repairs and servicing
    • interest on a car loan
    • lease payments
    • insurance
    • registration.

    Travel expenses

    If your travel allowance is shown on your income statement or payment summary and you want to make a claim against it, you must have written evidence for the whole of your claim, not just the excess over the reasonable amount.

    The records you need to keep for travel expenses for fares, accommodation, food, drink and incidentals depend on the length of your trip and if it is domestic or international.

    If you travel for six or more nights in a row, you may need to keep a travel diary in which you record the dates, places, times and duration of your activities and travel. The purpose of a travel diary is to allow accurate calculation of employment-related and private elements of your trip.

    The records you need to keep depend on whether your travel was:

    Domestic travel and you didn't receive a travel allowance

    Length of travel

    Written evidence

    Travel diary

    Less than 6 nights in a row

    Yes

    No

    6 or more nights in a row

    Yes

    Yes

    Overseas travel and you didn't receive a travel allowance

    Length of travel

    Written evidence

    Travel diary

    Less than 6 nights in a row

    Yes

    No

    6 or more nights in a row

    Yes

    Yes

    Domestic travel and you received a travel allowance and your claim doesn't exceed the reasonable allowance amount

    Length of travel

    Written evidence

    Travel diary

    Less than 6 nights in a row

    No

    No

    6 or more nights in a row

    No

    No

    Overseas travel and you received a travel allowance and your claim doesn't exceed the reasonable allowance amount

    Length of travel

    Written evidence

    Travel diary

    Less than 6 nights in a row

    Required for overseas accommodation expenses – but not for food, drink and incidentals

    No

    6 or more nights in a row

    Required for overseas accommodation expenses – but not for food, drink and incidentals

    Members of an international air crew – no if you limit your claim to the amount of allowance you received

    Other people – yes

    Domestic travel and you received a travel allowance and your claim exceeds the reasonable allowance amount

    Length of travel

    Written evidence

    Travel diary

    Less than 6 nights in a row

    Yes

    No

    6 or more nights in a row

    Yes

    Yes

    Overseas travel and you received a travel allowance and your claim exceeds the reasonable allowance amount

    Length of travel

    Written evidence

    Travel diary

    Less than 6 nights in a row

    Yes

    No

    6 or more nights in a row

    Yes

    Members of an international air crew – no if you limit your claim to the amount of allowance you received

    Other people – yes

    See also:

    Last modified: 30 May 2019QC 31952