Private ruling: Work related expenses - bulky equipment
Date of advice: 12 August 2020
Published: September 2020
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for travel expenses incurred when travelling between your home and workplaces? | A1: Yes , a deduction may be allowable for home to work travel if the transport costs can be attributed to the transportation of heavy, bulky or cumbersome equipment, rather than to private travel between home and work. As such, the equipment that you carry is considered bulky and is essential for the performance of your employment duties. Transporting the items to and from your home is a practical necessity because there is no secure area for storage of your equipment at any of your workplaces.

Relevant facts and circumstances: You carry on a business as a sole trader. You carry out your business at a number of different locations. You transport bulky equipment between your home and workplaces. You do not have any secure facilities available for storage of equipment at any of your workplaces.

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