When can i claim travel expenses?
Example 1 – travel between home and a regular work location - transport expenses not deductible29
Example 2 – travel between home and regular work locations - transport expenses not deductible31
Example 3 – travel between home and a subsequent place of work that has become a regular work location - transport expenses not deductible33
Travelling between work locations that do not include the employee's home39
Travelling to a location other than a regular place of work42
Example 4 – travel between home and an alternative work location - transport expenses are deductible43
Transport expenses when travelling away from home for work48
Example 5 – travel between home and a distant regular work location - transport expenses not deductible49
Example 6 – travel between home and an alternative work location that requires overnight travel - transport expenses are deductible51
Example 7 – travel between home and work location is part of employment duties - transport expenses deductible56
Example 8 – travel between home and work location not part of employment duties - transport expenses not deductible61
Commencing or finishing duty at transit points63
Example 9 – travel between home and a transit point - transport not deductible; Travel between a transit point and the work location - transport expenses deductible68
On call and standby arrangements70
Example 10 – travel between home and a regular work location where duties have substantively commenced at home and completed at regular work location - transport expenses deductible71
Example 11 – travel between home and a regular work location when on 'standby' - transport expenses not deductible74
Working from home, remote working and flexible work arrangements75
Example 12 – travel between home and work location when working at home for convenience - transport expenses not deductible76
Transporting bulky equipment79
Transport expenses to relocate82
Courtesy of ATO
Example 2 – travel between home and regular work locations - transport expenses not deductible31
Example 3 – travel between home and a subsequent place of work that has become a regular work location - transport expenses not deductible33
Travelling between work locations that do not include the employee's home39
Travelling to a location other than a regular place of work42
Example 4 – travel between home and an alternative work location - transport expenses are deductible43
Transport expenses when travelling away from home for work48
Example 5 – travel between home and a distant regular work location - transport expenses not deductible49
Example 6 – travel between home and an alternative work location that requires overnight travel - transport expenses are deductible51
Example 7 – travel between home and work location is part of employment duties - transport expenses deductible56
Example 8 – travel between home and work location not part of employment duties - transport expenses not deductible61
Commencing or finishing duty at transit points63
Example 9 – travel between home and a transit point - transport not deductible; Travel between a transit point and the work location - transport expenses deductible68
On call and standby arrangements70
Example 10 – travel between home and a regular work location where duties have substantively commenced at home and completed at regular work location - transport expenses deductible71
Example 11 – travel between home and a regular work location when on 'standby' - transport expenses not deductible74
Working from home, remote working and flexible work arrangements75
Example 12 – travel between home and work location when working at home for convenience - transport expenses not deductible76
Transporting bulky equipment79
Transport expenses to relocate82
Courtesy of ATO