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Edited version of private advice
Authorisation Number: 1051964207984
Date of advice: 23 March 2022
Ruling
Subject: Deduction - travel expenses
Question
As a part-time employee, are you entitled to a deduction for the expenses you incur in travelling between your home and your work locations?
Answer
Yes. Having considered your circumstances and the relevant factors, it is accepted that you use your home as a base of operations, you are entitled to a deduction for the expenses you incur in travelling between your home and your work locations where work is commenced at home or between an alternative place of work that is not a regular place of work to perform your duties.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You are employed as a part-time employee.
Currently you are employed part-time.
These hours do not have fixed days/hours but get spread over the week around your other part-time work and other responsibilities.
Your employer does not own or have any properties available, so you use your home as a base of employment.
On average you would spend about a third to half of your working hours at home.
You have provided details of your specific duties that must be performed on a specific day.
You will be required to attend other meetings with members as the need arises and these will be at various locations, or visit others, or attend staff or leadership meetings (at various locations).
Most activities will require some planning or preparations beforehand, and is done at home, immediately prior to attending a meeting.
With regular leadership meetings, these require some reading or preparations on the same day prior to a meeting, which is done from home.
On some occasions, you travel from workplace of a different part-time job to go to another location/workplace.
You do not have a space that you use as an office.
You incur travel expenses for home to workplaces.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
Income Tax Assessment Act 1997 section 25-100