Private ruling: Work-related expenses - travel between alternative workplaces
Date of advice: 3 June 2019
Published: July 2019
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for the costs of accommodation and travel between home and an alternative workplace? | A1: Yes. Your expenses meet the requirements in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? and are deductible. Further information about travel expenses can be found by searching 'QC 31916' on ato.gov.au.

Relevant facts and circumstances: You are employed by a University in City A. You were asked to work at the University's campus in City B. You were contracted to work a 3-4 days in City B and 1-2 days in City A roster. Your main residence is in City A. Your employer pays you a travel allowance each week which is shown on your payslip. During your time working in City B you rented an apartment which you used for 3-4 days a week. When you returned to City A at the end of the week you would stay at your main residence. To get to and from City B you would drive your own vehicle. The trip to City B can take up to 4 hours one way.

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