Private ruling: Home to work travel expenses
Date of advice: 9 March 2021
Published: May 2021
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you able to claim your home to work travel in accordance with section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. You meet the requirements to deduct the cost of your home to work travel as your work substantively commences at home and travel between home and other regular work locations is part of the operations by which you produce your assessable income.

Relevant facts and circumstances: You are self-employed, conducting a personal services business. You have three different work locations in your region. Each day you travel from your home to two or more of those work locations as required. You travel in your own car and you are not reimbursed for any car expenses. You maintain a home office. You commence work at home before travelling to the other work locations. You give directives to staff at the other work locations prior to leaving home.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1