To claim a tax deduction for transport expenses:
- the expenses must be work related
- you can claim for trips between workplaces or to perform your work duties
- you can't claim for trips between your home and place of work, except in limited circumstances
- you must have spent the money yourself and weren't reimbursed
- you must have a record of your expenses.
If your travel is partly private, you can only claim a deduction for the work-related portion of the expenses you incur.
You claim the deduction in your income tax return as a work-related travel expense.
You can claim transport expenses such as:
- train, taxi, boat or bus fares
- ride-share and ride-sourcing
- short-term hire of a car
- road and bridge tolls and parking fees.
For expenses related to using a car or similar vehicle, see Motor vehicle and car expenses.
The records you must keep include:
- an explanation of how the transport was work-related
- travel movements and activities such as
- where you were
- what you were doing
- the start and end times for activities
- records, such as receipts, for the cost of fares for air, bus, train, tram and taxi or ride-share travel, bridge and road tolls, parking and car-hire fees.
If you receive an allowance from your employer to cover transport expenses, you must include it as assessable income in your tax return. The allowance amount is shown on your income statement or payment summary.Deductions for work-related transport expenses such as flights, trips by train, bus, taxi or ride-share, and tolls.