Private ruling: Travel expenses
Date of advice: 15 April 2019
Published: May 2019
Ruling period: Year ending 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021
Date scheme commenced: 1 July 2018

Ruling: Q1: Are motor vehicle expenses incurred deductible if you are required to transport bulky tools from home to your worksite? | A1: Yes. Your travel expenses are deductible, as it is accepted the equipment meets the requirements detailed in Taxation Ruling TR 95/22 Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions . Further information about travel expenses can be found by searching 'QC 31983' on ato.gov.au

Relevant facts and circumstances: You are a professional. You work on a rotating roster consisting of a several week cycle. The on call part of the roster covers twenty four hours a day for seven days of each week. During your days on call you may be contacted to attend with short notice. You are required to attend with your personal safety equipment and other items needed to perform your duties. You do not report to a base location prior to attending a worksite and therefore keep the equipment in your vehicle. You work at several different locations over a broad area. The required equipment weighs approximately 25kg, being; ● Buoyancy Vest ● Pilot Safety Helmet ● First Aid Kit ● Hand held VHF radio ● Portable Pilotage Unit ● Pilotage notes and plans of various ports ● Weather dependant clothing

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