• Work-related daily travel expenses you cannot claim

    Generally, the cost of normal trips between your home and work is a private expense you cannot claim a deduction for, even if:

    • you do minor tasks on the way to work or home, such as picking up the mail
    • you have to travel between your home and work more than once a day – for example, you drive home at the end of the school day and then return to work to attend a school speech night in the evening – see example 6
    • you are on call – for example, you are on stand-by relief teaching and your employer contacts you at home to come into work – see example 7 following
    • you work outside normal business hours – for example, you are    
      • conducting parent-teacher interviews after work hours
      • at school during the school holidays preparing for the next term – see example 9.
       

    Example 7: Travel between home and work more than once a day

    Amanda finishes work at Black Stump Primary School and returns home by car at the end of the school day. At 6.00pm, she returns to school to hold parent-teacher meetings until 9.00pm. Amanda's after-hours travel between her home and the school is a private expense she cannot claim a deduction for.

    Example 8: On call or relief teaching

    Michael is a stand-by relief teacher who works at various schools. He is usually contacted at short notice and advised which school he must work at. The schools are located at varying distances from his home. Each day, Michael travels to a single school and returns home each night.

    Even though Michael travels from home to the particular school in response to a phone call, his travel is still a private expense which he cannot claim a deduction for.

    Example 9: Working outside normal business hours

    Kyoko goes to work the week before the school term starts to prepare for her year 12 geography class. Although Kyoko has travelled to work during her holidays, the travel expense she incurs is a private expense she cannot claim a deduction for.

    End of example

    Motor vehicle provided by your employer or any other person

    You cannot claim a deduction for car expenses if your employer or any other person provides a car for you and you do not pay for any of the running costs.

    You cannot claim a deduction for any expenses you incur for the direct operation of a car that your employer provides and that you or your relatives use privately at any time, even if the expenses are work related – such expenses form part of the valuation of the car for fringe benefits tax purposes.

    You cannot claim a deduction for the cost of travelling to another workplace for a social function.

    You cannot claim a deduction for any fines you receive, such as speeding or parking infringements.

    See also:

      Last modified: 05 Oct 2016QC 22569