Private ruling: Deduction for travel expenses
Date of advice: 26 September 2019
Published: November 2019
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Can you claim a deduction for the cost of travel between regular workplaces? | A1: Yes. Where you commence your duties at one workplace and then travel to the other workplace to continue your duties, the cost of this travel is incurred in earning your assessable income and is not private in nature. Therefore, this cost is deductible. For further information visit ato.gov.au and search for QC 31983.

Relevant facts and circumstances: You were employed. You were based in ABC and required to work at XYZ on a regular basis. On occasion, you commenced your duties at one of those workplaces and then travelled to the other workplace to continue your duties on the same day.

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