Private ruling: Deductions - work related expenses
Date of advice: 15 July 2025
Published: 8 September 2025
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for the expenses you incur in using your vehicle to travel between your home and places of work? | A1: Yes. You are eligible for a deduction for the cost of travelling between your home and places of work. It is accepted that your work is itinerant, as you meet the requirements outlined in Taxation Ruling TR 95/34 income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses.

Relevant facts and circumstances: You use your vehicle to travel to work sites each day, and back home again. You use your vehicle to transport your equipment. You store this equipment in a room in your home. You work at various locations and your travel routes can vary. If required, you may need to change locations at short notice. You work several days per week, for several hours per day. You do not have any secure facilities available to store your equipment at any of your work sites. You are notified of your routes 1-2 days prior. You download these to plan your day. Your employer does not offer the use of a company vehicle. You receive an allowance from your employer when your travel exceeds a certain number of kilometres. You do not receive any other vehicle allowances. You keep a record of your vehicle movements in a logbook.

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