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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