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Travel expenses

Last updated 30 June 2015

Did you have travel expenses relating to your work as an employee?

At item D2 you can claim the work-related cost of:

  • using vehicles other than cars
  • parking fees
  • tolls.

You also claim work-related costs associated with taxis or short-term car hire at this item.

You cannot claim costs met by your employer or costs that are reimbursed, see Reimbursements.

Include the cost of travel for self-education at item D4 on your tax return, see Self-education expenses.

See question D2 for rules relating to travel expenses and what evidence you need to be able to claim these expenses. However, it is important to note:

  • If you travel in the course of your work and take a relative with you, you can claim a deduction only for your own expenses.
  • If you are claiming travel expenses and you receive a travel allowance from your employer, you must show the allowance at item 2 on your tax return. For more information, see Taxation Determination TD 2013/16 - Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year? We issue a new determination each income year. Read it together with Taxation Ruling TR 2004/6Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses.
  • You cannot claim the cost of meals incurred during a normal working day that does not involve an overnight stay, even if you receive a travel allowance.

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