Private ruling: Deductions - work related expenses
Date of advice: 18 August 2022
Published: November 2022
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Can you claim travel expenses that are incurred in connection to your employment? | A1: Yes. The travel expenses you have incurred have a direct connection with the earning of your assessable income as your home constitutes a base of operations for carrying out your employment duties. You are also required to transport bulky and sensitive equipment as part of your ongoing employment duties. The costs and outgoings you have incurred are deductible under section 8-1 of the Income Tax Assessment Act 1997 , to the extent they have not been reimbursed.

Relevant facts and circumstances: You have a working from home contract with your employer. Your base of operations is your home residence due to the nature of your work. You're required to work at many locations ranging from a close distance, to vast distance from your base of operations. To conduct your work, you are required to carry bulky and specialty equipment as well as various chemicals with you in your vehicle that cannot be easily be transported any other way. You have supplied a logbook for your vehicle that shows the distances and different work locations you attend. You have supplied a ledger of your travel expenses. You have sufficient substantiation to back up your travel expense claims

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