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This edited version has been archived due to the length of time since original publication.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 private advice

Authorisation Number: 1051585181605

Date of advice: 26 September 2019

Ruling

Subject: Deduction for travel expenses

Question

Can you claim a deduction for the cost of travel between regular workplaces?

Answer

Yes.

Where you commence your duties at one workplace and then travel to the other workplace to continue your duties, the cost of this travel is incurred in earning your assessable income and is not private in nature. Therefore, this cost is deductible. For further information visit ato.gov.au and search for QC 31983.

This ruling applies for the following period:

Year ended 30 June 20XX

Year ended 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You were employed.

You were based in ABC and required to work at XYZ on a regular basis.

On occasion, you commenced your duties at one of those workplaces and then travelled to the other workplace to continue your duties on the same day.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 8-1