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Edited version of private advice
Authorisation Number: 4140066944288
Date of advice: 3 June 2019
Ruling
Subject: Work-related expenses - travel between alternative workplaces
Question
Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for the costs of accommodation and travel between home and an alternative workplace?
Answer
Yes. Your expenses meet the requirements in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? and are deductible. Further information about travel expenses can be found by searching 'QC 31916' on ato.gov.au.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are employed by a University in City A.
You were asked to work at the University's campus in City B. You were contracted to work a 3-4 days in City B and 1-2 days in City A roster.
Your main residence is in City A.
Your employer pays you a travel allowance each week which is shown on your payslip.
During your time working in City B you rented an apartment which you used for 3-4 days a week. When you returned to City A at the end of the week you would stay at your main residence.
To get to and from City B you would drive your own vehicle. The trip to City B can take up to 4 hours one way.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
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