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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1051506626749

Date of advice: 15 April 2019

Ruling

Subject: Travel expenses

Question

Are motor vehicle expenses incurred deductible if you are required to transport bulky tools from home to your worksite?

Answer

Yes. Your travel expenses are deductible, as it is accepted the equipment meets the requirements detailed in Taxation Ruling TR 95/22 Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions. Further information about travel expenses can be found by searching 'QC 31983' on ato.gov.au

This ruling applies for the following periods:

Year ending 30 June 2019

Year ending 30 June 2020

Year ending 30 June 2021

The scheme commences on:

1 July 2018

Relevant facts and circumstances

You are a professional.

You work on a rotating roster consisting of a several week cycle.

The on call part of the roster covers twenty four hours a day for seven days of each week.

During your days on call you may be contacted to attend with short notice.

You are required to attend with your personal safety equipment and other items needed to perform your duties.

You do not report to a base location prior to attending a worksite and therefore keep the equipment in your vehicle.

You work at several different locations over a broad area.

The required equipment weighs approximately 25kg, being;

    ● Buoyancy Vest

    ● Pilot Safety Helmet

    ● First Aid Kit

    ● Hand held VHF radio

    ● Portable Pilotage Unit

    ● Pilotage notes and plans of various ports

    ● Weather dependant clothing

Relevant legislative provisions

Income Tax Assessment Act 1997 section 8-1


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