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Travel Allowances and Work-Related Expenses Guide - ATO

If you earn income, you must declare it by lodging a tax return and then, pay income tax on it. You will need to be aware of what counts as income, as well as the deductions and offsets you may be able to claim when lodging your tax return. As Australia’s tax system relies on self-assessment, the information you submit is accepted as accurate. However, good recordkeeping must be maintained, at least for five years , to support any claims made in your tax return. 

This guide provides an overview of travel allowances and work-related travel expenses, which are considered allowable expenses by the Australian Taxation Office (ATO).

ATO-compliant Travel Allowances

If as an employee you travel and spend the night away from home for work purposes, you are entitled to reimbursement for work-related travel expenses . However, this must not be confused with travel allowances which are payments specifically made to an employee to cover the cost of business-related travel.

This guide provides information on both, highlighting the differences between them, explaining what counts as a reasonable expense, how travel allowances may be set up in pay runs , how work-related travel expenses may be calculated, identification of allowable and non-allowable expenses together with guidance on the Australian Taxation Office’s (ATO) rules on travel allowances.

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What counts as a travel expense

Generally speaking, travel expenses fall into two categories:

• Transport expenses
• Accommodation, meals, and incidental expenses 

When employees travel as part of their job, transportation costs are deductible . This covers the price of driving their vehicle, flying, or taking a train, taxi, or bus.

When employees travel for work-related purposes and spend the night away from home, their lodging, meals, and incidental expenses like parking fees are all tax deductible. If they do not spend the night away from home, travel expenses cannot be claimed.

3 things to know before claiming tax deductions

To claim a tax deduction for work-related expenses, an employee must:

• Have spent money themselves and not already been reimbursed by their employer
• Only claim expenses that are directly related to earning income
• Have evidence to prove the expenses (receipts or a travel diary)

Travel expenses vs travel allowances

With travel allowances, the employer may reimburse the employee for these expenses with supporting receipts and unused portions of the allowance must be returned. With certain exceptions , the allowance may also be taxed in addition to the employee’s pay and wages under the ATO’s PAYG withholding regime .

In contrast, a travel expense refers to the actual costs incurred by an employee while travelling for work. These expenses may include airfare, car rentals, and hotel costs. 

Understanding the ATO’s Rules on Travel Allowances

As the ATO has fairly specific rules and guidelines regarding the taxation of travel allowances and expenses for employees in Australia, it is important to understand these rules to remain compliant at all times.

Here’s a snapshot of key ATO criteria on travel allowances:

• A travel allowance is a predetermined amount of money provided by an employer to an employee to cover the expenses associated with travelling for work-related purposes
• The ATO considers a travel allowance to be tax-free if it meets the following conditions: 
• The travel is required as part of the employee's job duties 
• The travel involves an overnight stay away from the employee's normal place of work, and 
• The travel is not for the employee's private or domestic purposes
• If the employee's travel allowance does not meet these conditions, it may still be eligible for a tax deduction if the expenses are directly related to earning the employee's income. In this case, the employee must be able to show that the expenses were necessary for their job and must have receipts or other documentation, like a travel diary , to support the claim
• Employees may be required to provide receipts for any expenses incurred as part of the travel and may be required to return any unused portion of the allowance

Understanding what is a reasonable amount

Each year, the ATO releases recommendations on what constitutes a reasonable amount for a travelling employee. These recommendations provide a daily travel allowance amount and take the following into account:

• Travel destination
• Accommodation
• Ranges of employee salaries
• Incidentals
• Specific rates for truck drivers

For employees travelling outside Australia, countries are divided into "cost groups”, with the daily allowance ranging from the lowest in cost group 1 to the greatest in cost group 6. There is no allocation necessary for the first and last day of travel because the reasonable amounts are meant to apply to each full day of travel covered by the travel allowance.

Set Up Travel Allowances In Your Pay Runs

Managing the gamut of employee expenses, from travel allowances and travel expenses which may be claimed and how to distinguish between the two, to remain tax compliant at all times, can be a challenge for many business owners. 

QuickBooks’ accounting software offers a quick and fuss-free way to complete these tasks. A travel allowance can be set up in the system to automatically appear in each pay run for specific employees or may also be applied as and when needed. 

With QuickBooks payroll software , this automation removes significant hassle for employers, ensures ATO compliance, and also gives employees the chance to quickly see a breakdown of their payslips on demand. 

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Ato-compliant work-related travel expenses and deductions.

If you are required to travel as part of your job, you’re likely to incur various costs. Whether you make a short trip to attend a meeting in your city or take an overseas trip for an extended period, understand that travel expenses may be deducted. 

As mentioned at the start of the article, good recordkeeping must be maintained so that claims in tax returns are well-substantiated. This avoids errors, unnecessary duplication, incorrect calculations, and penalties for failure to comply.

Defining work-related travel expenses

Work-related travel expenses are expenses incurred while travelling for work and include accommodation and meal costs. These costs may be claimed on your tax return.

Using your car for work

If your job requires you to use a car, you are entitled to deduct the motoring costs you incur while completing your job. However, this is not a blanket allowance for all sorts of motoring costs. 

There are deductions that can be made for a car you own or lease, as well as deductions for other expenses such as a vehicle that is not a car or one that does not belong to you. 

There are limited circumstances that may allow you to claim for using your car for work-related purposes. However, you may not be able to claim the commute from your home to the workplace. Examples of what you can claim include:

• A commute for travel between two worksites throughout the day
• Travel expenses as you move from one job to a second job provided you do not return home in between
• Travel to a work-related course or meeting 

Calculating work-related travel expenses

There are three methods for calculating work-related tax deductions:

• Cents per kilometre method: For FY23/24, you may be able to claim up to 5,000 km at a flat rate of 85 cents per km. You must keep a travel log to determine how far you travel for work purposes
• Logbook method: You maintain a travel logbook to record your running expenses and related details, including mileage, fuel, servicing, repairs, insurance, and depreciation. 
• Actual costs method: You claim expenses based on actual receipts

Or you could save the hassle by simply using a reputable tax software that provides mileage auto-tracking and a simple snap-and-store feature for all receipts.

If you select the logbook method, remember to record work-related trips for a minimum continuous period of 12 weeks. Odometer readings should be included as these determine the proportion of time you use the vehicle for work purposes. 

Remember to also store all receipts and invoices and note the spending on your vehicle so that you claim the correct percentage of vehicle-related expenses.

It’s important to note that travel to and from work is considered a private expenditure unless your employer requires you to transport bulky equipment and vehicles. That being said, the ATO pays close attention to these types of claims and may disallow them.

Other work-related transport expenses

Here are several other types of expenses that may also be claimed for work-related travel:

• Use of a heavy vehicle or ute (utility vehicle) with a carrying capacity of over 1 tonne
• A van with a carrying capacity of 9 or more passengers
• Fees incurred for hiring or renting a car
• Costs incurred while driving another individual’s vehicle for work purposes, such as fuel expenses
• Public transportation costs such as airfares, bus fares, train or tram tickets, ferry or taxi fares as well as ride-share or ride-sourcing fares
• Expenses associated with work-related transport such as bridge or tunnel tolls, road tolls, and car parking fees

It’s important to note that fines you incur for any motoring offence are not claimable expenses.

Overnight meals and accommodation

If you travel away from home for work, you may claim accommodation, meals and entertainment expenses. However, you may not claim a meal allowance if your employer reimburses you or provides you with a full allowance for these expenses. 

Sometimes, businesses provide an allowance so the employee need not cover these costs. However, these allowances may be taxed in which case a deduction may be possible for costs incurred. 

The ATO provides a detailed list of what is viewed as a reasonable spend on accommodation, meals, and incidental expenses. 

You won't need to produce detailed records with receipts or invoices if you claim below the specified ATO allowance. However, if you exceed the specified reasonable amounts, or if you don't receive an allowance, then you must keep detailed records to show that your spending wasn't extravagant.

The ATO has established a reasonable amount in order to highlight when detailed records must be kept. Some people may assume that they can claim this maximum amount, but this is not recommended. Ensure that you only ever claim the amount that you have spent. 

Even if you claim below the reasonable amount, you must be able to prove the expenses you incurred. A bank or credit card statement is sufficient proof that helps support your claim that you were in the particular area at the time you claimed. 

Provided your travel includes an overnight stay, you may be able to claim business meals, food and beverages. While you can claim travel expenses if you typically work from home and need to travel to an office, you may not be able to claim meals when working from home.

What may not be claimed

Here are several examples of expenses that may not be claimed: 

• Travel between your home and your regular place of work or vice versa
• Travel for personal reasons, like running errands on the way to or from work
• Travel for overtime or out-of-hours work
• Travel from your home (which is also your place of work for one job) to another location where you work for someone else

Other circumstances that allow travel deduction claims

You may be able to claim certain tax deductions on your income tax return for work-related travel expenses if you attend a work conference or course. If the event occurs locally, you may be able to claim transport or mileage, and if the event is held interstate or overseas, you may be able to claim accommodation, airfares and meals. 

In all cases, we strongly recommend speaking with a tax agent to ensure you apply the correct deductions and make all the allowable claims appropriate to your circumstances. For everything you need to know about tax deductions, QuickBooks’ Guide to Tax Deductions in Australia offers a great starting point.

Maximise your tax refund with QuickBooks

Are you tired of manually tracking the mileage on your work-related trips and managing receipts for tax purposes? This is where QuickBooks tax software can help! 

With the QuickBooks mobile app, everything’s a breeze:

• mileage tracking : QuickBooks uses GPS to automatically detect and track your driving, so you’ll never miss a trip.
• snap & store : easily snap receipts, extract information, categorise, and match to a transaction—say goodbye to your pile of receipts.

Save time, prevent manual errors and maximise claimable expenses. Everything you need in one location accessible at home, on site or on the go. Flexibility, ease and convenience, at your fingertips.

Get started with a free 30-day trial of our services today.

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19th July, 2021

Work travel expenses: What you can (and can’t) claim

Knowing exactly what deductions apply to travel expenses can save a heap of hassle at tax time.

The Australian Taxation Office (ATO) has released a new ruling that clarifies what expenses employees can deduct for work-related travel.

The new ruling, Income tax: When are deductions allowed for employees’ transport expenses? was released this week, bringing together and clarifying the rules for business advisors and their clients alike.

Key takeaways:

• The ATO’s new ruling sheds light on what travel expenses employees can and cannot claim
• Travel between work locations (neither of which are your home), is typically tax deductible
• Incidental work-related travel, such as a receptionist who makes a stop to pick up office newspapers on their way to work, can’t be claimed on tax

Travel from home to a regular place of work generally isn’t deductible. The ruling states that even if you travel to work by plane, receive a travel allowance or make incidental business-related stops on the way to work, you still cannot claim your travel expenses.

But moving between two separate work locations – like driving from your office to a construction site, or from your business to a meeting at a client’s office – can be claimed.

Tax specialist and accountant, Leo Hollestelle said the ruling is well timed ahead of the busy End of Financial Year period.

“It’s timely that these views are brought together and codified into a single ruling,” said Hollestelle. “Tax advisors will be able to more easily familiarise themselves with the rules and in turn advise their clients on it.”

What are work-related expenses?

Work-related expenses are expenses that you incur in the course of gaining or producing your assessable income.

What work-related travel expenses can I claim?

Transport expenses you incur while travelling between work locations are usually deductible. The travel must occur while gaining or producing your assessable income. 

While you can’t usually deduct expenses for travelling between your home and work, you might also be able to deduct the cost of travel from your home to somewhere other than your regular place of work. This might be, for example, to attend a client’s premises or one of your employer’s other offices. 

To work out if travel expenses are work-related, things like these are taken into consideration: 

• Does the travel fit within your duties of employment? 
• Do the travel expenses arise out of your employment and not your personal circumstances?
• Is the travel relevant to the practical demands of carrying out your work duties? 
• Has your employer asked you to travel?
• Has the travel occurred during normal work time?

What work-related travel expenses can’t I claim?

Transport expenses that you incur for travel between your home and a regular place of work are not deductible.

If there is a close connection between travel and your private or domestic life, this will usually not be considered deductible. For example, if you travel to your regular place of work from another location in which you undertake private activities, for example a library or a holiday house, the cost of the travel is not deductible. 

If you happen to live a significant distance from your regular place of work, your travel expenses are usually considered private and not deductible. 

You may also not deduct expenses that are capital, private or domestic in nature. Transport  expenses that may be considered capital in nature include, for example, the cost of purchasing a car. Ask your advisor whether such expenses may be recognised under another tax provision. 

How much can you claim for work-related expenses?

You can only claim the actual cost of the expenses themselves. These will need to be proven with receipts and/or other written documentation. Your advisor will be able to help you with this.

READ: How to save tax in Australia – 15 tax minimisation strategies

How to calculate work-related travel expenses

You can claim deductions for work-related travel expenses in your tax return , but how you do this depends on the expenses themselves. (See also Claiming overseas-travel expenses , below.)

If your expenses relate to a car you own, lease or hire, you may be able to use the logbook method or the kilometres method . 

READ: How long does it take to get a tax return?

Working-away-from-home tax deductions

If your employment requires you to travel away from home overnight, because of your employment (and not because of private circumstances like where you choose to live, for example), the transport expenses incurred in travelling to your alternative work location will usually be considered deductible.

Claiming overseas-travel expenses

If you travel overseas for work, you might be able to deduct expenses relating to flights, accommodation, meals, transport or other minor things (like taxis or using hotel wifi). You’ll need to keep records such as receipts and you may also need to keep a travel diary.

Where’s your regular place of work?

Interestingly, there are several exceptions that – if claimed correctly – can give you an edge come tax time. This is especially true when it comes to defining what a “regular work location” actually is.

For example, imagine you currently work for a business with an office 15-minutes from your home.

But you’re asked to cover a long-service vacancy for six months at another of your business’s offices one hour away. Because this new office becomes your regular place of work for a sustained period of time, travel to and from it cannot be claimed on tax.

But, if your period of work was only for three months, then it could be argued that the second office never became a regular place of work.

Therefore, travel could potentially be claimed on tax.

This is a call to take care in making any assumptions about what you can actually claim. As the ATO ruling states, ‘the full facts and circumstances of the specific working arrangement in place must always be considered in determining the nature and deductibility of the transport expenses incurred’.

And that’s something to keep in mind when it comes to all travel-related tax claims this tax time, as it could be this ruling also indicates an increase in scrutiny for travel-related claims.

“While the ruling is very much in line with the Commissioner’s existing views on travel expenses, the timing is worth noting,” said Hollestelle.

“After a year where many employees have been working from home, it may be the ATO is concerned there will be both workers and employers seeking to make dubious claims in the tax period ahead.”

What else do I need to know?

Find more guidance on transport and travel expenses on the ATO website. 

Always seek advice on your individual situation from an accredited business advisor or tax specialist to find out exactly how tax changes and updates might impact your business.

Need an advisor? Find one today with MYOB’s Find an Advisor directory .

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ATO guidance on costs of travelling

19 February 2021

On 17 February 2021, the Australian Taxation Office (ATO) released the following new guidance in relation to whether an employee is “travelling on work” or otherwise, and the income tax and fringe benefits tax (FBT) treatment of associated travel expenses: 

Draft Taxation Ruling TR 2021/D1: Income tax and fringe benefit tax: employees: accommodation and food and drinks expenses; travel allowances; and living-away-from-home allowances 

Draft Practical Compliance Guideline PCG 2021/D1: Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location – ATO compliance approach, and

Taxation Ruling TR 2021/1 : Income tax: when are deductions allowed for employees’ transport expenses?

TR 2021/D1 overhauls the ATO’s public guidance with respect to deductibility of expenses for accommodation, food and drinks and incidentals. Importantly, the draft Ruling also provides the ATO’s preliminary views on the following concepts which generally underpin the deductibility analysis:

• living expenses which are non-deductible as they are not incurred in performing an employee's income-producing activities, and
• travelling on work costs which are deductible where they have a sufficiently close connection to the performance of employment duties.

The practical compliance approach set out in PCG 2021/D1 allows taxpayers to determine whether an employee is ‘travelling on work’ or ‘living at a location’. Subject to certain conditions, an employee is deemed to be travelling on work if they are away for no more than 21 consecutive days, and fewer than 90 days in the same work location in a FBT year.

TR 2021/1 continues to reaffirm the general principles around deductibility and associated FBT implications of employee transport expenses, which include that:

• an employee’s costs of travelling between home and a regular place of work are not deductible; and 
• travel expenses incurred in the performance of an employee’s employment duties are deductible.

TR 2021/1, which applies before and after its issue date, replaces commensurate transport deductibility guidance in the now withdrawn Draft Taxation Ruling 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees’ travel expenses? (TR 2017/D6) and finalises the previously issued Draft Ruling TR 2019/D7. When finalised, TR 2021/D1 and PCG 2021/D1 are also proposed to apply to before and after their date of issue, similarly replacing relevant principles from TR 2017/D6.

Employers should consider how the new guidance may impact any travel benefits provided in the current FBT year and also former FBT years, particularly where application of previous guidance may lead to a different outcome. It is relevant to note that all three documents make reference to the Commissioner of Taxation having regard to earlier ATO guidance, and a taxpayer’s reliance thereon, in deciding whether or not to apply compliance resources with respect to relevant tax matters.

TR 2021/D1 - travelling vs living expenses

Where an employer provides an allowance, or pays or reimburses an employee for travel expenses, including accommodation, food and drink and incidentals, the costs may be deductible (or ‘otherwise deductible’ for FBT purposes) in certain circumstances.

In detailing the ATO’s preliminary view regarding deductibility principles, TR 2021/D1 makes a distinction between the following concepts:

• living expenses which are non-deductible. Although these costs are a prerequisite for gaining or producing an employee’s assessable income, they are not incurred in performing an employee's income-producing activities and are also private or domestic in nature; and 
• travelling on work costs which are deductible if they have a sufficiently close connection to the performance of the employment duties and activities through which the employee earns income.

The draft Ruling also sets out that, if any of the following apply, the employee will not be “travelling on work” and therefore, expenses incurred will be non-deductible living expenses:

• Personal circumstances: The employee’s personal circumstances are such that they live far away from where they gain or produce their assessable income and the expenses are incurred as a result;
• Living at a location : The employee has a new regular place of work which is away from their usual residence and therefore the resulting expenses are not an incident of their income-earning activity; and
• Relocation: The employee has relocated from their usual residence, regardless of whether moving to the new location is required by the employer, such that any expenses are living expenses.

The draft Ruling provides guidance in terms of the factors to consider in determining whether an individual is living at a location or relocating. 

TR 2021/D1 also distinguishes between certain types of allowances provided by employers to employees:

• travel allowances which can only be paid to cover deductible accommodation, food and drink and incidental expenses incurred by an employee when they are “travelling on work”; and
• living-away-from-home allowances (considered for FBT purposes) which are paid to provide compensation to an employee for the additional living expenses incurred by an employee because their duties of employment require them to live at a location away from their usual residence.

TR 2021/D1 also provides guidance on the deductibility of incidental expenses and additional property expenses, in addition to commentary on apportionment of expenses and substantiation requirements.

PCG 2021/D1 - travelling on work or living at a location - ATO compliance approach

Although TR 2021/D1 provides principles and factors to assess whether an employee is travelling on work or living at a location’, PCG 2021/D1 provides a practical compliance approach in making such a determination. 

According to PCG 2021/D1, the Commissioner will accept that an employee is ‘travelling on work”, and will generally not apply compliance resources to determine if benefits alternatively relate to expenses for living at a location, when all of the following circumstances are satisfied:

The 21 day rule of thumb was discarded by the ATO many years ago due to taxpayers increasingly regarding it as a fixed threshold when distinguishing between “travelling on work” and living away from home. This concept is now re-activated in PCG 2021/D1 but together with further criteria that provide sufficient integrity.

TR 2021/1 - Transport expenses

TR 2021/1 finalises TR 2019/D7 and details that transport expenses (for example, in respect to an airline, train, taxi, car, bus, boat or other vehicle) will be deductible where they are incurred in gaining or producing assessable income. This Ruling stipulates that this characterisation will be supported where the travel:

• fits within the duties of employment (i.e. the obligation to incur the transport expenses arises out of the employment itself and not the employee’s personal circumstances); and
• is relevant to the practical demands of carrying out the employee’s work duties or role (i.e. the transport expenses are a necessary consequence of the employee’s income-producing activity).

The Ruling also provides the following additional factors that may be relevant in determining the whether a transport expense is incurred in gaining or producing assessable income:

• the employer asks for the travel to be undertaken
• the travel occurs on work time, and 
• the travel occurs when the employee is under the direction and control of the employer.

In conjunction with these factors, the Ruling continues to address what constitutes a regular place of work, along with the deductibility of benefits in specific scenarios, inclusive of employees who are on-call or standby, working from home, or transporting bulky equipment. 

The takeaway

The release of the ATO’s new series of travel Rulings and the Practical Compliance Guideline as we head towards the close of the current FBT year are, in one sense, timely with mobility on the rise again, as COVID-19 restrictions continue to ease in Australia. Importantly, it delivers some certainty to taxpayers who have been closely watching and relying on draft Rulings over a number of years.

As the new Rulings and the Guideline apply retrospectively as well as prospectively, taxpayers who have relied on discontinued deductibility concepts in the withdrawn TR 2017/D6, such as “special demands travel” and “co-existing work locations”, should review their current arrangements for travel to validate whether it continues to be regarded as deductible (for example, because they are “travelling on work”). 

Additionally, for employers who have new projects or programs requiring benefit and travel policies to be developed, it is paramount that the new guidance is considered in determining the nature of travel and the impact of benefits for each scenario and employee cohort (for example, short-term mobilisation on construction projects versus two-year assignments). Upfront planning, including development of governance and procedures (data capture, travelling versus living determination, etc), is a necessary initiative to manage the ongoing challenges of deductibility assessment for travel arrangements. 

Submissions on the draft Ruling and PCG are due by 19 March 2021. PwC will be preparing a submission and would welcome your feedback. If you would like to contribute, please advise your relevant PwC contact.

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Travel agent employee expenses T–W

Last updated 23 June 2023

Details on claiming common employee travel agent expenses for:

Taxi, ride-share, public transport and car hire

Tools and equipment, travel expenses, travel insurance, union and professional association fees, working from home expenses.

You can claim a deduction for transport costs if you travel in the course of performing your work. For example, taking a taxi from your regular workplace to another work location.

You can’t claim a deduction for travel expenses between home and work, these are private expenses.

You can't claim a deduction if your employer reimburses you for these expenses.

You can claim a deduction for tools and equipment if you use them to perform your duties as an employee travel agent.

You can only claim a deduction for the work-related use of the item.

If the tool or equipment cost you $300 or less, you can claim a deduction for the full amount in the year you buy it, if:

• you use it mainly for work purposes
• it's not part of a set that together cost more than $300.

You can claim a deduction for the cost over the life of the item (that is, decline in value), if the tool or equipment:

• cost more than $300
• is part of a set that together cost more than $300.

If you bought the tool or item of equipment part way through the year, you can only claim a deduction for the decline in value for the period of the income year that you own it. To work out your deduction use the Depreciation and capital allowances tool .

You can also claim a deduction for the cost of repairs to tools and equipment that you use for work purposes.

You can’t claim a deduction for tools and equipment that your employer or a third party supplies for use.

Example: equipment for a work-related purpose – deductible

Megan is a travel agent and spends a large part of her working day at her desk. Megan’s employer supplies staff with electronic sit-stand workstations to reduce the impact of sitting all day.

Megan buys an anti-fatigue sit-stand mat for $60 that her employer doesn’t provide or reimburse her for. Megan can claim an immediate deduction for the cost of the mat as it cost less than $300.

Megan takes a photo of the receipt and records the expense in the myDeductions tool in the ATO app.

You can claim a deduction for travel expenses you incur when your work requires you to:

• travel for work
• sleep away from your home overnight in the course of performing your income producing activities.

Expenses you can claim include your accommodation, meals and expenses which are incidental to the travel (incidentals). You can't claim a deduction for accommodation where you don't incur any expenses, because:

• you slept in accommodation your employer provides
• you eat meals your employer provides
• your employer or a third-party reimburses you for any costs you incur.

You can't claim a deduction for travel expenses related to personal holidays, even if they are discounted by your employer. You can't claim a deduction for taking a friend or family member with you on work travel.

Receiving an allowance from your employer doesn’t automatically mean you can claim a deduction. In all cases, you must be able to show:

• you were away overnight
• you have spent the money
• the travel directly relates to earning your employment income
• how you work out your claim.

If you receive a travel allowance you must include it as assessable income in your tax return unless all of the following apply:

• the travel allowance is not on your income statement or payment summary
• the travel allowance doesn't exceed the Commissioner's reasonable amount
• you spent the whole allowance on deductible accommodation, meal and incidental expenses (if applicable).

The Commissioner's reasonable amount is set each year. The amount is used to determine whether an exception from keeping written evidence applies for the following expenses which are covered by a travel allowance:

• accommodation
• incidentals.

You don’t have to keep written evidence such as receipts if both the following apply:

• you receive a travel allowance from your employer for the expenses
• your deduction is less than the Commissioner’s reasonable amount.

If you claim a deduction for more than the Commissioner’s reasonable amount you need to keep receipts for all expenses, not just for the amount over the Commissioner’s reasonable amount.

Even if you are not required to keep written evidence such as receipts, you must be able to explain your claim and show you spent the amounts. For example, show your work diary, that you received and correctly declared your travel allowance and bank statements.

Example: work-related travel with private travel component

Eleanor is a travel agent. Her employer holds an annual conference each year for all branches to attend. This year the conference is interstate and Eleanor’s employer pays for the cost of her flights and accommodation to attend. During the conference all meals are provided.

Eleanor decides to extend her stay and have a holiday. Eleanor can't claim a deduction for any of the expenses she incurs as she didn't pay for the work-related conference expenses and the costs to extend her stay are private.

For more information, see TD 2022/10 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2022-23 income year?

You can't claim a deduction for travel insurance even if your travel is work-related. Travel insurance is a private expense because policies cover items of a private nature, such as illness, loss of baggage and theft.

You can claim a deduction for union and professional association fees you pay. You can use your income statement as evidence of the amount you pay if it's shown on there.

You may be able to claim a deduction for working from home expenses you incur as an employee. These can be additional running expenses such as electricity, the decline in value of equipment or furniture, phone and internet expenses. You must:

• use one of the methods set out by us to calculate your deduction
• keep the records required for the method you choose.

There are some expenses you can't claim a deduction for as an employee. Employees who work at home can't claim costs:

• for coffee, tea, milk and other general household items your employer may provide you at work
• setting them up for online learning
• teaching them at home
• buying equipment such as iPads and desks
• your employer pays for or reimburses you for the expense
• for the decline in value of items provided by your employer – for example, a laptop or a phone.
• Generally, as an employee, you can’t claim occupancy expenses (rent, rates, mortgage interest and house insurance premiums), unless your home office is your only place of work because no other work location is provided by your employer
• exclusively or almost exclusively used for work purposes.

You can’t claim a deduction if your employer paid for your home office to be set up or reimburses you for the expenses.

Use the Home office expenses calculator to help you work out the amount you can claim as a deduction.

For more information, see:

• PS LA 2001/6 Verification approaches for home office and electronic device expenses
• TR 93/30 Income tax: deductions for home office expenses
• PCG 2023/1 Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach

For more employee travel agent expenses, see

• Travel agent employee expenses A–G
• Travel agent employee expenses H–P
• Travel agent employee expenses R–S

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Work related travel expenses – what can you claim?

Let’s explain how to turn work related travel expenses into dollars in your pocket at tax time.

What exactly is a work-related travel expense?

If you travel for work, any purchases you make related to that travel, can usually be claimed as a work related travel expense on your tax return.

Of course, there are a few restrictions on what you can claim, and we’ll explain those a little later.

Work related travel expenses can boost your tax refund!

The following travel-related expenses are tax deductible if you are eligible to claim them (check eligibility rules further down this page):

• Accommodation
• Incidental expenses (laundry, etc.)
• Air, bus, train and taxi/rideshare fares
• Bridge and road tolls
• Parking fees
• Car hire charges
• Meals (if your travel included an overnight stay)
• Bags used only for work travel

Can I claim for work related driving costs or public transport?

Transport costs are one of the most common travel tax deductions. Generally, you can claim work related travel in your car or on public transport. However, you cannot claim travel from home to work or vice versa.

Allowable claims:

• Travel between two separate workplaces (or jobs).
• Travel from your workplace to offsite meetings or events.
• If you work from home for part of the day, then travel to your workplace for that same employer.
• Travel from your home to an alternative workplace if required.
• If you work at more than one location for the same employer, you can claim the cost of travelling between locations.

Travel you can’t you claim:

• The cost of travel from home to your everyday place of work (and back again).
• If you run an errand on the way to or from work. Eg. pick up the mail or a package.
• If you work overtime or out of hours.
• When your home is your place of work for one job, and you travel to a different location to work another job.

Is car parking a travel expense?

You can claim for work related parking expenses as long as the trip you took fits into the ‘Allowable claims’ list above.

For example, if you pay for parking to attend an out of office company meeting or event and you use your own car to get there, you can claim the trip and the parking costs.

However, you can’t claim the cost of normal, everyday parking if you drive to work and pay for parking near your workplace.

Important: You can’t claim any car or parking expenses if you were reimbursed by your employer.

Do I need to keep a travel diary?

If you are away from home for more than 6 consecutive nights, you should keep a travel diary to record where you were, what you were doing and the start and end times of your activities.

Example travel diary entries:

• 6:00am Flight to Sydney – arrive 8.30am
• 8.30am – 9:00am Uber from Sydney Airport to Darling Harbour
• 9:30am – 4:00pm Trade Conference
• Overnight at The Hyatt, Darling Harbour.

If you don’t have a travel diary handy, no problem! Download a travel diary template from the Etax Downloadable Resources page.

It’s a good idea to keep a record of your travel and expenses, even when you aren’t required to keep a diary. It’s very easy to forget details about expenses months after they happen and this can cost you big dollars in your refund at tax time!

What about my travel allowance? Is it taxable?

If you receive a travel allowance from your employer, it is usually considered taxable income and is listed on your income statement. This means it is included on your tax return as taxable income.

The good news is, as long as you spent the money you were paid as a travel allowance, you can claim a tax deduction against it at tax time.

A common mistake is to assume that you can claim the entire allowance as a tax deduction even if you didn’t spend it all. This isn’t necessarily the case.

You can only claim the total amount you spent on work related travel. For example, if you received $1500 worth of travel allowances from your employer during the year, but the cost of your travel was $1,000, you can only claim $1,000 worth of travel deductions on your return.

Important: Only claim travel deductions you have evidence for, as the ATO can ask for proof for any of your expenses.

What travel records should I keep?

You should keep ALL travel expense records and receipts, even if you receive an allowance. It’ll help ensure you claim everything you’re entitled to at tax time.

Remember, if you’re not sure whether you can claim an expense, keep the receipt and ask your Etax accountant.

Don’t forget the motto: You can’t claim it if you can’t prove it!

Photograph your receipts or other purchase records and keep everything in one folder. Create a backup folder too, just to be on the safe side.

Etax clients can upload travel expense receipts straight into their secure online account at etax.com.au . That way everything is ready and waiting in their account at tax time!

What if I travel for work and then spend an extra few days on holidays at the end of the trip?

If your travel is split between work and leisure, then all of your expenses also need be split between work and leisure. There are two key rules here:

• The primary purpose of your trip must be work related, and
• You can’t claim any part of a trip that is not work related.

Example: Work Conference in Another State

Julie travelled to Melbourne for a week-long conference. She then stayed in Melbourne on Friday and Saturday night to see the sights and catch up with friends.

Julie can claim in full:

• Accommodation costs for Monday to Friday.
• Uber fares from the hotel to the conference and back each day.
• Meals during the week.

Julie was away for 7 days, of which 5 (or 71.5%) of the trip was work related. She can also claim 71.5% of:

• Her flights to and from Melbourne.
• Her Ubers to and from the airports.

Julie can’t claim leisure expenses:

• Accommodation costs for Friday and Saturday night.
• Meals from Friday night to Sunday.
• Uber trips to her friend’s house.
• Car hire and expenses for a trip she made to the Great Ocean Road.

Here are some additional examples of what is not allowed by the ATO:

• If you travel with your partner or children, you can’t claim any travel or accommodation costs for them.
• An add-on flight that is not related to your work trip. For example: If you had a work trip in Mackay, you can’t claim a flight you took to visit Cairns after your work in Mackay finished.
• Attending a small work event while on holiday. For example: You are on holiday for 3 weeks in Europe and while you’re there you take the opportunity to attend a 2-day work related conference. You can claim the costs of the conference, however, you can’t claim any travel or accommodation costs related to the trip because the trip’s primary purpose is a holiday, not business.

If you have any questions regarding your work related travel expenses, feel free to get in touch. Our accountants are always happy to set you on the right track for the best possible tax refund!

More posts about tax deductions:

• How To Claim Car Expenses with a Logbook
• Mobile Phone Bills are Valid Tax Deductions (if you call for work)
• Claiming self education expenses
• Can you claim your work uniform as a deduction
• Ironing out laundry expenses

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Claiming deductions for business travel expenses

• Claiming deductions for business travel…

You can claim tax deductions for expenses related to business travel provided you follow the ATO’s rules.

Eligibility requirements You must fulfil certain eligibility requirements for your tax deduction claims to be valid. You can only claim a tax deduction if you:

• Travel once your business has already started
• Keep records and documentation to provide evidence for your claim

Record keeping rules The ATO has strict recordkeeping rules to ensure deductions are accurate. For one or more nights away from home ensure you keep documents like:

• Boarding passes
• Booking confirmations

For travellers spending six or more consecutive nights away from home, a travel diary or similar document must be kept. You must record the detail of each business activity before your travel ends, or as soon as possible afterwards. You must log:

• The nature of the activity
• The day and approximate time the business activity began
• How long the business activity lasted
• The name of the place where you engaged in the business activity

Business and private travel rules Many travellers may integrate a holiday into their business trip. If you operate your business as a company or trust, fringe benefits tax may apply if the employee travel includes private activity paid for by the employer. For sole traders, exclude the private expenses from your claim.

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Walker Hill Group

Home » Blog » Work related travel expenses – what can you claim from the ATO?

Work related travel expenses – what can you claim from the ATO?

As Accountants, Walker Hill are often asked questions in relation to work related travel expenses. Whether you are a sole trader, employer, employee or run a small business, these questions tend to be amongst our most frequently asked during tax time. Following are some tax tips around work related travel expenses.

Work related expenses, travel and otherwise, can boost your tax refund. If you travel for work, you can claim expenses on purchases you make related to that travel. These are to be claimed as work related travel expenses on your tax return.

Like most work related costs, a travel allowance and most travel expenses are usually tax deductible. Of course, there are a few restrictions on what you can claim for a better tax refund.

So, what can you claim a deduction for? Here are a few examples of a work related travel expense:

• Accommodation
• Bridge/road tolls 
• Air, bus, train and taxi fares
• Parking fees
• Car hire charges
• Meals (only if travel is included an overnight stay)  
• Bags or suitcases used specifically for work travel

Travel expenses vs transport expenses

Determining the difference between a work related travel expense and a transport expense can be tricky, as often these two overlap.

Transport costs are one of the most popular tax deductions. Generally, work related travel in your car or on public transport is claimable with the exception of travel from home to work and back again.

Generally, you can claim a transport deduction for travel done:

• from your workplace/place of business to meetings or events offsite
• between two separate workplaces for different jobs
• from one job to your second job/an alternative workplace if and when required (you can claim the cost of travelling between locations)

Costs incurred that you cannot claim include the cost of travel from home to your everyday place of work and back, if you run an errand on the way to or from work like picking up mail or dropping client documents off physically or if your home is your place of work for one job and you travel to a different location for separate work.

What about car parking?

You can claim for work related parking expenses as long as the trip you took was also allowable as a deduction (for more on deductions, see above!). Normally, every day parking if you drive to work and pay for parking isn’t eligible to claim as a tax deduction, but this would be different if you were to, for example, carry bulky tools, or pay for parking where you have attended a meeting in a different location outside of your usual workplace.

Do I need a log book?

If you are away from home/your regular work location for more than six nights in a row, as an employee or business owner you should be keeping a travel diary to record locations, start and end times of your activities and what they were. This also allows you to track and recall incidental expenses like road tolls and meals.

If you don’t have a travel diary handy, no problem! There are plenty of templates online and we love the ease of ATO compliant logbook apps available for free to track travel and associated costs incurred. You can even pre-fill aspects of the trip and where the ATO require proof for any of your expenses, you can use this tool to keep a record of everything. Receipts or invoices detailing travel expenses can ensure that the details of your work related travel will be easy to remember, and prove, months later.

A travel allowance from your employer it is usually considered taxable income and is listed on your payment summary. As long as you spent the money you were paid as an allowance, you can claim it as a tax deduction. Remember you can only claim the total of your actual expenses, and not necessarily the entire allowance, as work related travel expenses.

Accommodation tends to be the easiest to prove and record. Provide detailed records of all accommodation and any extra expenses incurred when travelling for work.

What documentation of work related travel expenses should I keep for my tax return?

Supply anything you think might be relevant to you tax return. Work related car expenses can be claimed through receipts or tax invoices – these act as written evidence of the specific purchase.

Walker Hill has seen our fair share of paper records and receipts (especially our Bookkeepers!), but remember, these can fade or be lost over time. We recommend an app like HubDoc to keep your receipts and tax invoices all in one place and ready for your Tax Agent.

A log book is also highly recommended to claim work related travel.

What expenses are not allowed to be claimed?

There are certain travel expenses and circumstances where travel costs are not deductible on tax returns.

For example, you can’t claim a tax deduction for any travel expense incurred that your employer has already reimbursed you for. Although you can claim the cost of travel between two different workplaces, as mentioned above you generally can’t claim your journey from home to work and back again (although there are exceptions involving the transport of bulky tools).

How do I claim travel deductions?

Travel expense deductions, travel allowances and travel records can seem confusing to keep track of, but simply put, you cannot claim any part of a work trip that is not directly related to your work. The primary purpose of your trip must be work related to claim it on your tax return. If you travel with your partner, friends or family, you can’t claim any travel or accommodation costs for them. Similarly, you can’t claim a flight, meal expenses or accommodation unrelated to your work purposes that you have paid.

If you still have questions regarding your work related travel expenses, do not hesitate to contact Walker Hill. We are passionate about clarifying all things tax for you and are always happy to set you on the right track for the best possible refunds for you, your business and your family.

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Travel Expenses Fact Sheet

In order to claim travel expenses as a tax deduction, you need to ensure that the correct substantiation is maintained.  The type and length of the business / work-related travel will affect the documentation you require.

The main issues to consider are:

Principal Reason – Business vs Private Travel

Travel expenses are deductible when they are incurred for business or work-related purposes.

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See us before traveling for ultimate peace of mind about deductibility and achieving the best tax outcome. Book your complimentary initial meeting today, hear back from us within 24 hours.

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Allowable Deductions

If the other conditions of claiming a deduction for travel are met, examples of tax deductible travel expenses include:

• Accommodation

Deductions cannot be claimed for the following travel-related expenses in any circumstances:

• Travel insurance

Substantiation Requirements

In order to claim the allowable deductions outlined above, you must keep written evidence (receipts) in certain circumstances.  This will depend on the amount of the deduction that is being claimed and you receive a travel allowance.

Each year the ATO sets a reasonable travel allowance that covers accommodation, meals and incidentals incurred while travelling for work purposes.

• For domestic travel where a travel allowance is received – no written evidence is required for deductions claimed up to the ATO reasonable travel allowance amount (otherwise written evidence is required for all expenses).
• For domestic travel where no allowance is received – written evidence is required to claim any deduction.
• For overseas travel where a travel allowance is received – No written evidence is required for a deduction claimed up to the ATO reasonable travel allowance amount for meals and incidentals (otherwise written evidence is required for all expenses).  Written evidence is required for accommodation expenses as it is not included in the allowance.
• For overseas travel where no allowance is received – written evidence is required to claim any deduction.

Travel Diary Requirements

As well as the substantiation requirements outlined above, when you are away from home for 6 or more consecutive nights (whether domestic or overseas), a travel diary must be maintained in order to claim a deduction for travel expenses.  At the very least, the diary should include details for each business activity performed including:

• The nature of the activity
• The date, time and duration of the activity
• The location of the activity

Download this fact sheet as a PDF.

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What Travel Expenses Can I Claim On Tax?

Did you know that you may be able to claim tax expenses for certain travel costs if your job requires you to stay away from home overnight? The good news is that accommodation expenses, meals, and other incidental costs can potentially be tax deductible when traveling for work.

However, your trip must require an overnight stay away from your regular residence. Commuting costs or daily trips where you return home each night do not qualify.

So when can you consider travel away from home for tax purposes? Here are a few examples:

• If your regular workplace does not change, but your job necessitates multi-day trips like visiting clients in another city.
• During short work trips, as long as you stay in temporary lodging such as a hotel rather than commuting back daily.
• If you cannot reasonably have family or friends visit you during work travel.

On the other hand, expenses are generally not deductible if:

• Your home is already a long commute from your regular workplace.
• You choose to live in a location solely for personal reasons and commute long-term.
• You elect to sleep near your workplace rather than returning home each night.

What travel expenses can I claim on tax?

Some expenses the Australian Taxation Office (ATO) allows as travel tax deductions include accommodation, meals, and transportation. For accommodation, you can claim things like hotel rooms, apartments, or even campground fees if you’re staying overnight somewhere for work. You’re also able to claim any food or drinks you purchase while traveling on a business trip.

Minor incidental costs related to your trip like parking, public transportation, or internet charges at your lodging can qualify. Transportation costs to and from your destination are also claimable tax deductions. Things like plane, train, or bus tickets all count. Just be sure to keep your receipts to back up your claims.

It’s possible to claim expenses for housing you rent or own when traveling away from work temporarily. This only applies if the accommodation costs are reasonable compared to commercial lodging for the trip duration. Expenses must also be divided proportionately if the property is used both personally and professionally. Unfortunately, choosing to live farther from your job does not make housing an allowable work expense. While maintaining a home separate from your workplace is a personal decision, the tax rules are intended to reimburse travel costs rather than support a residential choice.

READ: 2023 Tax Time Deductions To Reduce Your Tax Bill

CHAT WITH A FRIENDLY ITP TAX ACCOUNTANT TODAY

What travel expenses can’t I claim on tax?

There are a few situations where out-of-pocket costs incurred while traveling for work may not be eligible deductions. For example, if your employer provides accommodation or meals during your trips, those expenses would not be claimable since you did not pay for them yourself.

Additionally, if the company or a third party reimburses you for any travel costs after the fact, those amounts have already been covered.

Living far from your workplace or job site is considered a personal circumstance rather than a business expense. Choosing to sleep near the office rather than returning home between shifts is seen as a personal decision rather than a business necessity.

If you’ve moved to a new city or area for an extended period to be closer to your workplace, you likely wouldn’t be able to claim costs like meals, housing, or other daily costs. Some signs that suggest you’re truly living somewhere rather than just temporarily working there include a long-term change in where your job is located, staying in a more permanent housing situation like an apartment, and having the ability to have family or friends visit you where you’re residing.

When to claim or not to claim on tax

If your job requires you to travel overnight away from your home, those costs could potentially be deductible. For example, let’s say your work involves meeting with clients in another state, requiring an overnight stay. In that situation, expenses like airfare, lodging, and meals while you’re traveling would normally qualify for a deduction.

Relocation costs for a new job also do not qualify.

Pro Tax Tip: If you travel away from home for 6 or more nights in a row, you need to keep travel records such as a travel diary. This is in addition to keeping receipts for your expenses.

For more information, check out the ATO’s information on travel expenses.

Travel diary for tax purposes

You’ll need to keep a travel diary to show your workings of private versus business activities. If you travel within Australia and meet eligibility requirements for record keeping exemption or are an airline travel crew you won’t need to keep a travel diary.

You can keep an electronic or paper diary, but either way, you’ll need to include details on your location, what you were doing, the date and start and end times of your activities.

Apportion expenses when you claim your expenses

When traveling for both work and personal reasons, it’s important to properly allocate expenses between the two. Only work-related costs are tax deductible, so accurately apportioning is necessary.

For example, if you add a holiday time to the end of a business trip, only the costs for the business portion can be claimed. The same applies if family or friends join you while traveling overnight for work – you need to determine the work-specific expenses.

Even if attending a work event while on a personal holiday, apportionment is required. However, if the private aspect is incidental to an overnight work trip, full costs may still be deductible.

The key is properly separating expenses incurred for work versus personal purposes. Taking care with documentation and record keeping helps ensure deductible amounts are correctly identified if ever reviewed.

READ: Travel for work? Here Are Some Expenses You Can Claim.

Three golden rules for claiming tax deductions

The Australian Taxation Office (ATO) has three main ‘golden rules’ for claiming work-related expenses:

• You must have spent the money yourself and weren’t reimbursed. This ensures expenses aren’t claimed multiple times.
• The expense must directly relate to earning your income. There must be a clear connection between the expense and your job.
• You must have a record to prove it. You need documentation like receipts or invoices to substantiate any claims made if the ATO requests them for audit purposes.

Keeping these three rules in mind will help ensure any work-related expense claims are legitimate and compliant with ATO guidelines. The onus is on the taxpayer to show the expense satisfies all criteria. Following the golden rules minimizes the risk of having deductions disallowed or penalties applied during an ATO review. Every person’s tax and work situation is different, so it’s always smart to check with an accountant if you have any questions about eligibility. The rules can seem tricky but understanding your own circumstances will help you maximize any deductions you’re entitled to.

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Tax Tips – What Travel Expenses Can I Claim On Tax?

by Camden Professionals | Oct 3, 2023 | Income Tax Returns , Small Business , Small Business Tips , Tax Deductions | 0 comments

Did you know that you may be able to claim tax expenses for certain travel costs if your job requires you to stay away from home overnight? The good news is that accommodation expenses, meals, and other incidental costs can potentially be tax deductible when traveling for work.

However, your trip must require an overnight stay away from your regular residence. Commuting costs or daily trips where you return home each night do not qualify.

So when can you consider travel away from home for tax purposes? Here are a few examples:

• If your regular workplace does not change, but your job necessitates multi-day trips like visiting clients in another city.
• During short work trips, as long as you stay in temporary lodging such as a hotel rather than commuting back daily.
• If you cannot reasonably have family or friends visit you during work travel.

On the other hand, expenses are generally not deductible if:

• Your home is already a long commute from your regular workplace.
• You choose to live in a location solely for personal reasons and commute long-term.
• You elect to sleep near your workplace rather than returning home each night

What travel expenses can I claim on tax?

Some expenses the Australian Taxation Office (ATO) allows as travel tax deductions include accommodation, meals, and transportation. For accommodation, you can claim things like hotel rooms, apartments, or even campground fees if you’re staying overnight somewhere for work. You’re also able to claim any food or drinks you purchase while traveling on a business trip.

Minor incidental costs related to your trip like parking, public transportation, or internet charges at your lodging can qualify. Transportation costs to and from your destination are also claimable tax deductions. Things like plane, train, or bus tickets all count. Just be sure to keep your receipts to back up your claims.

It’s possible to claim expenses for housing you rent or own when traveling away from work temporarily. This only applies if the accommodation costs are reasonable compared to commercial lodging for the trip duration. Expenses must also be divided proportionately if the property is used both personally and professionally. Unfortunately, choosing to live farther from your job does not make housing an allowable work expense. While maintaining a home separate from your workplace is a personal decision, the tax rules are intended to reimburse travel costs rather than support a residential choice.

What travel expenses can’t I claim on tax?

There are a few situations where out-of-pocket costs incurred while traveling for work may not be eligible deductions. For example, if your employer provides accommodation or meals during your trips, those expenses would not be claimable since you did not pay for them yourself.

Additionally, if the company or a third party reimburses you for any travel costs after the fact, those amounts have already been covered.

Living far from your workplace or job site is considered a personal circumstance rather than a business expense. Choosing to sleep near the office rather than returning home between shifts is seen as a personal decision rather than a business necessity.

If you’ve moved to a new city or area for an extended period to be closer to your workplace, you likely wouldn’t be able to claim costs like meals, housing, or other daily costs. Some signs that suggest you’re truly living somewhere rather than just temporarily working there include a long-term change in where your job is located, staying in a more permanent housing situation like an apartment, and having the ability to have family or friends visit you where you’re residing.

When to claim or not to claim on tax

If your job requires you to travel overnight away from your home, those costs could potentially be deductible. For example, let’s say your work involves meeting with clients in another state, requiring an overnight stay. In that situation, expenses like airfare, lodging, and meals while you’re traveling would normally qualify for a deduction.

Relocation costs for a new job also do not qualify.

Tax Tip:  If you travel away from home for 6 or more nights in a row, you need to keep travel records such as a travel diary. This is in addition to keeping receipts for your expenses.

Travel diary for tax purposes

You’ll need to keep a travel diary to show your workings of private versus business activities. If you travel within Australia and meet eligibility requirements for record keeping exemption or are an airline travel crew you won’t need to keep a travel diary.

You can keep an electronic or paper diary, but either way, you’ll need to include details on your location, what you were doing, the date and start and end times of your activities.

Apportion expenses when you claim your expenses.

When traveling for both work and personal reasons, it’s important to properly allocate expenses between the two. Only work-related costs are tax deductible, so accurately apportioning is necessary.

For example, if you add a holiday time to the end of a business trip, only the costs for the business portion can be claimed. The same applies if family or friends join you while traveling overnight for work – you need to determine the work-specific expenses.

Even if attending a work event while on a personal holiday, apportionment is required. However, if the private aspect is incidental to an overnight work trip, full costs may still be deductible.

The key is properly separating expenses incurred for work versus personal purposes. Taking care with documentation and record keeping helps ensure deductible amounts are correctly identified if ever reviewed.

Three golden rules for claiming tax deductions

The Australian Taxation Office (ATO) has three main ‘golden rules’ for claiming work-related expenses:

• You must have spent the money yourself and weren’t reimbursed. This ensures expenses aren’t claimed multiple times.
• The expense must directly relate to earning your income. There must be a clear connection between the expense and your job.
• You must have a record to prove it. You need documentation like receipts or invoices to substantiate any claims made if the ATO requests them for audit purposes.

How can we help?

If you have any questions or would like further information, please feel free to give our office on 08 9221 5522 or via email – [email protected]   or arrange a time for a meeting so we can discuss your requirements in more detail.

General Advice Warning

The material on this page and on this website has been prepared for general information purposes only and not as specific advice to any particular person. Any advice contained on this page and on this website is General Advice and does not take into account any person’s particular investment objectives, financial situation and particular needs.

Before making an investment decision based on this advice you should consider, with or without the assistance of a securities adviser, whether it is appropriate to your particular investment needs, objectives and financial circumstances. In addition, the examples provided on this page and on this website are for illustrative purposes only.

Although every effort has been made to verify the accuracy of the information contained on this page and on this website, Camden Professionals, its officers, representatives, employees, and agents disclaim all liability [except for any liability which by law cannot be excluded), for any error, inaccuracy in, or omission from the information contained in this website or any loss or damage suffered by any person directly or indirectly through relying on this information.

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Deducting travel expenses: New ATO ruling for what you can (and can’t) claim

April 26, 2021

Knowing exactly what deductions apply to travel expenses can save a heap of hassle at tax time.

The Australian Taxation Office (ATO) has released a new ruling that clarifies what expenses employees can deduct for work-related travel.

The new ruling,  Income tax: When are deductions allowed for employees’ transport expenses?  was released this week, bringing together and clarifying the rules for business advisors and their clients alike.

Key takeaways:

The ATO’s new ruling sheds light on what travel expenses employees can and cannot claim

Travel between work locations (neither of which are your home), is typically tax deductible

Incidental work-related travel, such as a receptionist who makes a stop to pick up office newspapers on their way to work, can’t be claimed on tax

Travel from home to a regular place of work generally isn’t deductible. The ruling states that even if you travel to work by plane, receive a travel allowance or make incidental business-related stops on the way to work, you still cannot claim your travel expenses.

But moving between two separate work locations – like driving from your office to a construction site, or from your business to a meeting at a client’s office – can be claimed.

Tax specialist and accountant,  Leo Hollestelle  said the ruling is well timed ahead of the busy End of Financial Year period.

“It’s timely that these views are brought together and codified into a single ruling,” said Hollestelle. “Tax advisors will be able to more easily familiarise themselves with the rules and in turn advise their clients on it.”

Where’s your regular place of work?

Interestingly, there are several exceptions that – if claimed correctly – can give you an edge come tax time. This is especially true when it comes to defining what a “regular work location” actually is.

For example, imagine you currently work for a business with an office 15-minutes from your home.

But you’re asked to cover a long-service vacancy for six months at another of your business’s offices one hour away. Because this new office becomes your regular place of work for a sustained period of time, travel to and from it cannot be claimed on tax.

But, if your period of work was only for three months, then it could be argued that the second office never became a regular place of work.

Therefore, travel could potentially be claimed on tax.

This is a call to take care in making any assumptions about what you can actually claim. As the ATO ruling states, ‘the full facts and circumstances of the specific working arrangement in place must always be considered in determining the nature and deductibility of the transport expenses incurred’.

And that’s something to keep in mind when it comes to all travel-related tax claims this tax time, as it could be this ruling also indicates an increase in scrutiny for travel-related claims.

“While the ruling is very much in line with the Commissioner’s existing views on travel expenses, the timing is worth noting,” said Hollestelle.

“After a year where many employees have been working from home, it may be the ATO is concerned there will be both workers and employers seeking to make dubious claims in the tax period ahead.”

Want to find out exactly how tax changes and updates might impact your business? Contact us today on 0415 306 000.

Source: MYOB February 2021

Reproduced with the permission of MYOB. This article by MYOB Team was originally published at https://www.myob.com/au/blog/travel-expenses-ato-clarifies-what-you-can-claim/

Important: This provides general information and hasn’t taken your circumstances into account. It’s important to consider your particular circumstances before deciding what’s right for you. Although the information is from sources considered reliable, we do not guarantee that it is accurate or complete. You should not rely upon it and should seek qualified advice before making any investment decision. Except where liability under any statute cannot be excluded, we do not accept any liability (whether under contract, tort or otherwise) for any resulting loss or damage of the reader or any other person.

Any information provided by the author detailed above is separate and external to our business and our Licensee. Neither our business nor our Licensee takes any responsibility for any action or any service provided by the author. Any links have been provided with permission for information purposes only and will take you to external websites, which are not connected to our company in any way. Note: Our company does not endorse and is not responsible for the accuracy of the contents/information contained within the linked site(s) accessible from this page.

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ATO Reasonable Travel Allowances

‘Reasonable’ allowances received in accordance with ATO’s reasonable travel allowances schedules are not required to be declared as income, and can be excluded from the expense substantiation requirements.

Per diem rate schedules of amounts considered reasonable are set out in Tax Determinations published by the Tax Office annually.

Tax Ruling TR 2004/6 describes the substantiation exception for expenses which are in line with the prescribed reasonable allowance amounts.

2021, 2022, 2023 and 2024 rates and for prior years are set out below.

The annual determinations set out updated ATO reasonable allowances for each financial year for:

• overtime meal expenses – for food and drink when working overtime
• domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work
• overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

On this page:

2017- 18-Addendum

More information

Substantiation rules

Substantiation in practice

Alternative: Business travel expense claims

Distinguishing Travelling, Living Away and Accounting for Fringe Benefits

See also: Super for long-distance drivers – ATO

Allowances for 2023-24

The full document in PDF format: 2023-24 Determination TD TD 2023/3 (pdf).

The 2023-24 reasonable amount for overtime meal expenses is $35.65.

Reasonable amounts given for meals for employee truck drivers (domestic travel) are as follows:

• breakfast $28.75
• lunch $32.80
• dinner $56.60

For full details including domestic and overseas allowances in accordance with salary levels, refer to the full determination document:

2023-24 Domestic Travel

Table 1：Salary $138,790 or less

Table 2: Salary $138,791 to $247,020

Table 3: Salary $247,021 or more

Table 4: High cost country centres accommodation expenses

Table 5: Tier 2 country centres

Table 5a: Employee truck driver’s meals (food and drink)

2023-24 Overseas Travel

Table 6: Salary $138,790 or less

Table 7: Salary $138,791 to $247,020

Table 8: Salary $247,021 or more

Table 9: Table of countries

Table 1：Reasonable amounts for domestic travel expenses – employee’s annual salary $138,790 or less

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $138,791 to $247,020

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $247,021 or more

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,790 or less

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,791 to $247,020

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $247,021 or more

Allowances for 2022-23

The full document in PDF format: 2022-23 Determination TD 2022/10 (pdf).

The 2022-23 reasonable amount for overtime meal expenses is $33.25.

Reasonable amounts given for meals for employee truck drivers are as follows:

• breakfast $26.80
• lunch $30.60
• dinner $52.75

2022-23 Domestic Travel

Table 1: Salary $133,450 and below

Table 2: Salary $133,451 to $237,520

Table 3: Salary $237,521 and above

2022-23 Overseas Travel

Table 6: Salary $133,450 and below

Table 7: Salary – $133,451 to $237,520

Table 8: Salary – $237,521 and above

Table 1: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,450 and below

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,451 to $237,520

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $237,521 and above

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,450 and below

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,451 to $237,520

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $237,521 and above

Allowances for 2021-22

The full document in PDF format: 2021-22 Determination TD 2021/6 (pdf).

The document displayed with links to each sections is set out below.

For the 2021-22 income year the reasonable amount for overtime meal expenses is $32.50

2021-22 Domestic Travel

Table 1: Salary $129,250 and below

Table 2: Salary $129,251 to $230,050

Table 3: Salary $230,051 and above

2021-22 Overseas Travel

Table 6: Salary $129,250 and below

Table 7: Salary – $129,251 to $230,050

Table 8: Salary – $230,051 and above

2021-22 Domestic Table 1: Employee’s annual salary – $129,250 and below

2021-22 Domestic Table 2: Employee’s annual salary – $129,251 to $230,050

2021-22 Domestic Table 3: Employee’s annual salary – $230,051 and above

2021-22 Domestic Table 4: High cost country centres – accommodation expenses

2021-22 Domestic Table 5: Tier 2 country centres

2021-22 Domestic Table 5a: Employee truck driver’s meals (food and drink)

2021-22 Overseas Table 6: Employee’s annual salary – $129,250 and below

2021-22 Overseas Table 7: Employee’s annual salary – $129,251 to $230,050

2021-22 Overseas Table 8: Employee’s annual salary – $230,051 and above

2021-22 Overseas Table 9: Table of countries

Allowances for 2020-21

Download full document in PDF format: 2020-21 Determination TD 2020/5 (pdf).

The document displayed with links to each section is set out below.

For the 2020-21 income year the reasonable amount for overtime meal expenses is $31.95 .

2020-21 Domestic Travel

Table 1: Salary $126,970 and below

Table 2: Salary $126,971 to $225,980

Table 3: Salary $225,981 and above

2020-21 Overseas Travel

Table 6: Salary $126,970 and below

Table 7: Salary – $126,971 to $225,980

Table 8: Salary – $225,981 and above

2020-21 Domestic Travel 2020-21 Domestic Table 1: Employee’s annual salary – $126,970 and below

2020-21 Domestic Table 2: Employee’s annual salary – $126,971 to $225,980

2020-21 Domestic Table 3: Employee’s annual salary – $225,981 and above

2020-21 Domestic Table 4: High cost country centres – accommodation expenses

2020-21 Domestic Table 5: Tier 2 country centres

2020-21 Domestic Table 5a: Employee truck driver’s meals (food and drink)

2020-21 Overseas Travel 2020-21 Overseas Table 6: Employee’s annual salary – $126,970 and below

2020-21 Overseas Table 7: Employee’s annual salary – $126,971 to $225,980

2020-21 Overseas Table 8: Employee’s annual salary – $225,981 and above

2020-21 Overseas Table 9: Table of countries

Allowances for 2019-20

The determination in sections:

Domestic Travel

Table 1: Employee’s annual salary – $124,480 and below

Table 2: Employee’s annual salary – $124,481 to $221,550

Table 3: Employee’s annual salary – $221,551 and above

Table 4: High cost country centres – accommodation expenses

Table 5a: Employee truck driver’s meals (food and drink)

Overseas Travel

Table 6: Employee’s annual salary – $124,480 and below

Table 7: Employee’s annual salary – $124,481 to $221,550

Table 8: Employee’s annual salary – $221,551 and above

For the 2019-20 income year the reasonable amount for overtime meal expenses is $31.25.

The reasonable travel and overtime meal allowance expense amounts commencing 1 July 2019 for the 2019-20 income year are contained in Tax Determination TD 2019/11 (issued 3 July 2019).

Download the PDF or view online here .

Domestic Travel Table 1: Employee’s annual salary – $124,480 and below

Domestic Travel Table 2: Employee’s annual salary – $124,481 to $221,550

Domestic Travel Table 3: Employee’s annual salary – $221,551 and above

Domestic Travel Table 4: High cost country centres – accommodation expenses

Domestic Travel Table 5: Tier 2 country centres

Domestic Travel Table 5a: Employee truck driver’s meals (food and drink)

Overseas Travel Table 6: Employee’s annual salary – $124,480 and below

Overseas Travel Table 7: Employee’s annual salary – $124,481 to $221,550

Overseas Travel Table 8: Employee’s annual salary – $221,551 and above

Overseas Travel Table 9: Table of countries

Substantiation and Compliance

Taxation Ruling TR 2004/6 explains the the way in which the expenses can be claimed within the substantiation rules, including the requirement to obtain written evidence and exemptions to that requirement.

Allowances which are ‘reasonable’ , i.e. comply with the Reasonable Allowance determination amounts and with TR 2004/6 are not required to be declared as income and are excluded from the expense substantiation requirements.

These substantiation rules only apply to employees. Non-employees must fully substantiate their travel expense claims. Expenses for non-working accompanying spouses are excluded.

Key points :

To be claimable as a tax deduction, and to be excluded from the expense substantiation requirements, travel and overtime meal allowances must:

• be for work-related purposes; and
• be supported by payments connected to the relevant expense
• for travel allowance expenses, the employee must sleep away from home
• if the amount claimed is more than the ‘reasonable’ amount set out in the Tax Determination, then the whole claim must be substantiated
• employees can be required to verify the facts relied upon to claim a tax deduction and/or the exclusion from the substantiation requirements
• an allowance conforming to the guidelines doesn’t need to be declared as income or claimed in the employee’s tax return, unless it has been itemised on the statement of earnings. Amounts of genuine reasonable allowances provided to employees(excludng overseas accommodation) are not required to be subjected to tax withholdings or itemised on an employee’s statement of earnings.
• claims which don’t match the amount of the allowance need to be declared.

The Tax Office has issued guidance on their position.

[11 August 2021] Taxation Ruling TR 2021/4 reviews the tax treatment of accommodation and food and drink expenses, and provides 14 examples which distinguish non-deductible living expenses from deductible travelling on work expenses. FBT implications for the ‘otherwise deductible’ rule and travel and LAFHA allowances are also considered.

[11 August 2021] Practical Compliance Guideline PCG 2021/3 (which finalises draft PCG 2021/D1 ) provides the ATO’s compliance approach to determining if allowances or benefits provided to an employee are travelling on work, or living at a location.

For FBT purposes an employee is deemed to be travelling on work if they are away for no more than 21 consecutive days, and fewer than 90 days in the same work location in a FBT year.

See also: Travel between home and work and LAFHA Living Away From Home

The issue of annual determination TD 2017/19 for the 2017-18 year marked a tightening of the Tax Office’s interpretation of the necessary conditions for the relief of allowances from the substantiation rules, which would otherwise require full documentary evidence (e.g. receipts) and travel records. (900-50(1))

For a full discussion of the issues, this article from Bantacs is recommended: Reasonable Allowance Concessions Effectively Abolished By The ATO .

Prior to 2017-18

In summary: Prior to 2017-18 the Tax Office rulings stated the general position that provided a travel allowance was ‘reasonable’ (i.e. followed the ATO-determined amounts) then substantiation with written evidence was not required. “In appropriate cases”, however employees may have been required to show how their claim was calculated and that the expense was actually incurred.

What changed

The relevant wording was changed in the 2017-18 determination to now require that more specific additional evidence be available if requested. This additional evidence is not prescribed in the tax rules, but represents a higher administrative standard being applied by the Tax Office.

The required evidence includes being able to show:

• you spent the money on work duties (e.g. away from home overnight for work)
• how the claim was worked out (e.g. diary record)
• you spent the money yourself (e.g. credit card statement, banking records)
• you were not reimbursed (e.g. letter from employer)

Other requirements highlighted by the Bantacs article include:

• a representative sample of receipts may be required to show that a reasonable allowance (or part of it) has actually been spent (TD 2017/19 para 20)
• hostels or caravan parks are not considered eligible for the accommodation component of a reasonable allowance because they are not the right kind of “commercial establishment”, examples of which are hotels, motels and serviced apartments (para 14)
• reasonable amounts for meals can only be for meals within the specific hours of travel (not days), and can only be for breakfast, lunch or dinner (para 15), and therefore could exclude, for example, meals taken during a period of night work.

Tip : The reasonable amount for incidentals still applies in full to each day of travel covered by the allowance, without the need to apportion for any part day travel on the first and last day. (para 16).

Alternative: business travel expense claims

With the burden of proof on ‘reasonable allowance’ claims potentially quite high, an alternative is to opt for a travel expense claim made out under the general substantiation rules for employees, or under the general rules for deductibility for businesses.

The kind of business travel expenses referred to here could include:

Airfares Accommodation Meals Car hire Incidentals (e.g. taxi fares)

The Tax Office has an article describing how to meet the requirements for claiming travel expenses as a tax deduction. See: Claiming a tax deduction for business travel expenses

Travel diary

A travel diary is required by sole traders and partners for overnight expenses and recommended for everyone else (including companies and trusts).

It is important to exclude any private portion of travelling expense which is non-deductible, or if paid on behalf of an employee gives rise to an FBT liability.

For example the expenses of a non-business associate (e.g. spouse), the cost of private activities such as sight-seeing, and accommodation and associated expenses for the non-business portion of a trip.

Airfares to and from a business travel destination would not need to be apportioned if the private element of the trip such as sightseeing was only incidental to the main purpose and time spent.

This is an example of a travel diary for Rebecca who owns a business as a sole trader landscape gardener. (courtesy of ATO Tax Time Fact Sheet )

Allowances for 2018-19

For the 2018-19 income year the reasonable amount for overtime meal allowance expenses is $30.60 .

The meal-by-meal amounts for employee long distance truck drivers are $24.70, $28.15 and $48.60 per day for breakfast, lunch and dinner respectively.

This determination includes ATO reasonable allowances for

(a) overtime meal expenses – for food and drink when working overtime (b) domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work (particular reasonable amounts are given for employee truck drivers, office holders covered by the Remuneration Tribunal and Federal Members of Parliament) (c) overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

Allowances for 2017-18

An addendum was issued modifying paragraphs 23 to 30 of determination TD 2017/19 setting out the new reasonable amounts, and consolidated into TD 2017/19 as linked above. For reference purposes, the first-released version of TD 2017/19 issued 3 July 2017 is linked here .

2017-18 Addendum: ATO reinstates the meal-by-meal approach for truck drivers’ travel expense claims

On 27 October 2017 the ATO announced the reinstatement of the meal-by-meal approach for truck drivers who claim domestic travel expenses for meals. The following new reasonable amounts have now been included in an updated version of the current ruling (see on page 7)：

For the 2017-18 income year the reasonable amount for overtime meal allowance expenses is $30.05 .

This determination contains ATO reasonable allowances for:

• overtime meals
• domestic travel
• employee truck drivers
• overseas travel
• $24.25 for breakfast
• $27.65 for lunch
• $47.70 for dinner

The amount for each meal is separate and can’t be combined into a single daily amount or moved from one meal to another.

See: ATO media release

Allowances for 2016-17

For the 2016-17 income year the reasonable amount for overtime meal allowance expenses is $29.40 .

Allowances for 2015-16

Download the PDF or view online here . For the 2015-16 income year the reasonable amount for overtime meal allowance expenses is $ 28.80 .

Allowances for 2014-15

Allowances for 2013-14

The reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year are contained in Tax Determination TD 2013/16 . For the 2013-14 income year the reasonable amount for overtime meal allowance expenses is $ 27.70 .

Allowances for 2012-13

The reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year are contained in Tax Determination TD 2012/17 . For the 2012-13 income year the reasonable amount for overtime meal allowance expenses is $27.10

Allowances for 2011-12

The reasonable travel and overtime meal allowance expense amounts for the 2011-12 income year are contained in Tax Determination TD 2011/017 . For the 2011-12 income year the reasonable amount for overtime meal allowance expenses is $26.45

This page was last modified 2023-06-28

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Deductions for home-based business expenses

How to claim tax deductions for home-based business expenses if you operate some or all of your business from home.

Last updated 1 August 2023

For a summary of this content in poster format, see Home-based business expenses (PDF, 277KB) This link will download a file

Media: Claiming deductions home-based business expenses https://tv.ato.gov.au/ato-tv/media?v=bi9or7od7bgywi External Link ( Duration: 01:09)

What is a home-based business?

A home-based business is one where an area of your home is set aside and used exclusively as a place of business.

The types of expenses you can claim depend on how you operate your business out of your home and the business structure. You can only claim deductions for the business portion of your expenses.

If you do not have an area set aside and used exclusively as a place of business but you do some work from home, you may still be able to claim a deduction for some of your expenses relating to the area you use.

Be aware that you may have to pay capital gains tax (CGT) when you sell your home if you used part of your home for business purposes – remember to keep the right records to work out your deductions or CGT. If you are eligible, you may be able to reduce your CGT by applying the small business CGT concessions.

Home-based business expenses

If you operate some or all of your business from home, you may be able to claim tax deductions for the business portion of expenses.

These may include:

• occupancy expenses (such as mortgage interest or rent, council rates, land taxes, house insurance premiums)
• running expenses (such as electricity, phone, decline in value of plant and equipment, furniture and furnishing repairs, cleaning)
• the cost of motor vehicle trips between your home and other locations, if the travel is for business purposes.

You may not be able to claim occupancy expenses if personal services income rules (PSI) apply to your business.

You can claim both occupancy expenses and running expenses if you have an area of your home set aside as a ‘place of business’.

Remember, if your business is entitled to goods and services tax (GST) input tax credits, you must claim the deduction in your income tax return at the GST exclusive amount.

You may be eligible for an immediate deduction or an accelerated rate of decline in value for depreciating assets under one of the tax depreciation incentives, such as temporary full expensing.

There are recent changes in the methods to calculate running expenses.

The temporary shortcut method ended on 30 June 2022.

For the 2022–23 income year, you may be able to use the revised fixed rate method to calculate your running expenses – which is a fixed rate of 67 cents per work hour and incorporates the following usage expenses:

• electricity
• computer consumables, such as printer ink

You can't claim an additional separate deduction for the expenses covered by the rate per work hour.

You can separately claim a deduction for the decline in value of depreciating assets, such as laptops, mobile phones and office furniture. You can also claim a deduction for any other running expenses not covered by the rate, for example, cleaning your home office.

If you don't use the revised fixed rate method, you can claim the actual expenses you incurred while working from home.

Regardless of what method you choose to use to calculate your home-based business expenses, you should keep complete and accurate records for at least 5 years to substantiate your claims.

Type of business structure

Your business structure can affect the method you can use and the expenses you can claim, especially if your business is a company or trust.

For more information, see:

• Home-based business expenses – sole trader or partnership
• Home-based business expenses – company or trust

Sole trader or partnership home-based business

How to claim occupancy and running expenses for the business use area of your home as a sole trader or partnership.

Company or trust home-based business

Home-based businesses run as a company or trust need a genuine, market-rate rental contact with the property owner.

Home-based business and CGT implications

If you used any part of your home for business purposes, you may have to pay CGT when you sell it.

Can I claim travel expenses to compete in shooting comp organised by the Police Service (employer).

Every few years the Police Service organises the Police and Emergency Games for its employees. One of these events is Pistol Shooting. The service also gives participants Sporting leave to attend such event. Can I claim travel and accomodation to attend such event?

• Report as inappropriate

Probably not. You can only claim travel and overnight expenses when you are travelling away from home in the course of performing your employment duties. Link explains overnight travel.

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/overnight-travel-expenses-and-allowances/overnight-travel-expenses

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