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Edited version of private advice
Authorisation Number: 1051810527913
Date of advice: 9 March 2021
Ruling
Subject: Home to work travel expenses
Question
Are you able to claim your home to work travel in accordance with section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?
Answer
Yes. You meet the requirements to deduct the cost of your home to work travel as your work substantively commences at home and travel between home and other regular work locations is part of the operations by which you produce your assessable income.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are self-employed, conducting a personal services business.
You have three different work locations in your region. Each day you travel from your home to two or more of those work locations as required. You travel in your own car and you are not reimbursed for any car expenses.
You maintain a home office. You commence work at home before travelling to the other work locations. You give directives to staff at the other work locations prior to leaving home.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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