Income Tax Assessment Act 1997
If you are an individual, you can deduct a * transport expense to the extent that it is incurred in your * travel between workplaces. Travel between workplaces 25-100(2)
Your travel between workplaces is travel directly between 2 places, to the extent that:
(a) while you were at the first place, you were:
(i) engaged in activities to gain or produce your assessable income; or
(ii) engaged in activities in the course of carrying on a * business for the purpose of gaining or producing your assessable income; and
(b) the purpose of your travel to the second place was to:
(i) engage in activities to gain or produce your assessable income; or
and you engaged in those activities while you were at the second place. 25-100(3)
(ii) engage in activities in the course of carrying on a business for the purpose of gaining or producing your assessable income;
Travel between 2 places is not travel between workplaces if one of the places you are travelling between is a place at which you reside. 25-100(4)
Travel between 2 places is not travel between workplaces if, at the time of your travel to the second place:
(a) the arrangement under which you gained or produced assessable income at the first place has ceased; or
(b) the * business in respect of which you engaged in activities at the first place has ceased. No deduction for capital expenditure 25-100(5)
You cannot deduct expenditure under subsection (1) to the extent that the expenditure is capital, or of a capital nature.
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