Show download pdf controls
  • D2 Work-related travel expenses 2019

    For information about what expenses you claim as car expenses (item D1) and what expenses you claim as travel expenses (item D2), and some examples of trips you can and cannot claim, see Car and travel expenses 2019.

    This question is about travel expenses you incur in performing your work as an employee. They include:

    • public transport, air travel and taxi fares
    • bridge and road tolls, parking fees and short-term car hire
    • meal, accommodation and incidental expenses you incur while away overnight for work
    • expenses for motorcycles and vehicles with a carrying capacity of one tonne or more, or nine or more passengers, such as utility trucks and panel vans
    • actual expenses, such as petrol, repair and maintenance costs, that you incur to travel in a car that is owned or leased by someone else.

    If your employer provided a car for your or your relatives' exclusive use (including under a salary sacrifice arrangement) and you or your relatives were entitled to use it for non-work purposes, you cannot claim a deduction for work-related expenses for operating the car, such as petrol, repairs and other maintenance. This is the case even if the expenses relate directly to your work. However, you can claim expenses such as parking, bridge and road tolls for a work-related use of the car. Parking at or travelling to a regular workplace is not ordinarily considered to be a work-related use of the car.

    Reasonable allowance amounts

    If your travel allowance was not shown on your payment summary and was equal to or less than the reasonable allowance amount for your circumstances, you do not have to include the allowance at item 2 provided that you have fully spent it on deductible work-related travel expenses and you do not claim a deduction for these expenses.

    Did you have any work-related travel expenses?

    No

    Go to question D3 Work-related clothing, laundry and dry cleaning expenses, or return to main menu Individual tax return instructions 2019.

    Yes

    Read on.

    Answering this question

    You must have written evidence for the whole of your claim.

    To claim meal, accommodation and incidental expenses you incurred when you travelled away overnight for work:

    • you must have been required to travel as part of performing your work duties
    • you must only be working away from home for a relatively short period or periods of time (not living away from home)
    • you must not have incurred the expenses because of a choice you made about where to live
    • you must have a permanent home at a location away from the work location to which you are travelling
    • you must have paid the expenses yourself and not have been reimbursed for them.

    If you wish to claim meal, accommodation and incidental expenses you incurred when you travelled away overnight for work, then to determine what evidence you need, use tables 4 and 5 in Special circumstances and glossary 2019.

    If you received assessable income from your work as an employee outside of Australia that is shown on a PAYG payment summary – foreign employment, you must claim any work-related travel expenses you incurred in earning that income at this item.

    If you received assessable foreign employment income that is not shown on a PAYG payment summary – foreign employment you must claim your deductions against that income at item 20 Foreign source income and foreign assets or property 2019.

    See also:

    Completing your tax return

    Step 1

    Add up all your deductible travel expenses.

    Step 2

    Write the total amount at B item D2.

    Tax tips

    Make sure you keep accurate records of travel to make future claims.

    For information on:

    • travel deductions for employees, see draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?
    • shifting places of employment, see Taxation Ruling TR 95/34 Income tax: employees carrying out itinerant work – deductions, allowances and reimbursements for transport expenses
    • reasonable allowance amounts, see Taxation Determination TD 2018/11 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2018–19 income year? together with Taxation Ruling TR 2004/6 Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses
    • award transport allowance payments, see Award transport payments.

    Where to go next

      Last modified: 30 May 2019QC 57991