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  • Common expenses T–W

    Details on claiming common employee travel agent expenses for:

    Technical or professional publications

    You can claim a deduction for the cost of journals, periodicals and magazines that have content sufficiently connected to your employment as an employee travel agent.

    Tools and equipment

    You can claim a deduction for tools and equipment if you use them to perform your duties as an employee travel agent.

    If a tool or item of equipment cost you $300 or less, and you use it for work only, you can claim a deduction for the whole cost in the year you purchased it. Otherwise, you can claim a deduction for the cost over the life of the item (that is; depreciation).

    If the item is part of a set that together cost more than $300, you can claim a deduction for the set over the life of the asset.

    If you also use the tool or item of equipment for private purposes, you can only claim the work-related portion.

    If you bought the tool or item of equipment part way through the year, you can only claim a deduction for the portion of the year that you owned it.

    You can also claim a deduction for the cost of repairs to tools and equipment.

    You can't claim a deduction for tools and equipment that are supplied by your employer or another person.

    See also:

    Travel expenses

    As a travel agent you may travel in the course of performing your work duties as an employee, or travel to a range of destinations during your leave. Travel while on leave is often referred to as educational or familiarisation travel.

    Travel expenses often incurred by travel agents may include:

    To keep a record of your travel activities you can use a travel diary that shows the dates, places, times and duration of your activities and travel.

    You can claim a deduction for the costs you incur on meals, flights, taxis and accommodation when the travel is directly related to your job and:

    • your employer provides educational for familiarisation travel to learn about new products or tour destinations
    • you use educational leave to undertake such travel.

    You can't claim a deduction for accommodation where you have not incurred any accommodation expenses, because you:

    • sleep in accommodation provided by your employer
    • are reimbursed for any costs by your employer.

    You can't claim a deduction for travel expenses related to personal holidays, even if they are discounted by your employer. You can't claim a deduction for taking a friend or family member with you on work travel.

    If you spent and are claiming a deduction up to the reasonable amount for meals we have set (on a meal by meal basis), you don't have to get and keep receipts.

    Each year, we set a reasonable amount for travel expenses. Generally, you are required to get and keep written evidence, such as receipts, when you claim a deduction for travel expenses. However, if you spent and are claiming:

    • a deduction up to the reasonable amount, you don't have to get and keep receipts
    • more than the reasonable amount, you must get and keep receipts for all your expenses.

    Receiving an allowance from your employer doesn't automatically entitle you to a deduction. In all cases, you need to be able to show:

    • you were away overnight
    • you spent the money
    • the travel was directly related to earning your employment income
    • how you calculated your claim.

    See also:

    Travel insurance

    You can't claim a deduction for travel insurance because travel insurance policies invariably cover items generally private in nature, such as illness, loss of baggage and theft. Travel insurance costs are generally private in nature and not deductible.

    Union and professional association fees

    You can claim a deduction for union and professional association fees you pay. If the amount you paid is shown on your payment summary, you can use it to prove your claim.

    See also:

    For more employee travel agent expenses, see

    Find out about employee travel agents':

      Last modified: 27 Mar 2019QC 19099