Private ruling: Work-related travel expenses
Date of advice: 9 November 2018
Published: March 2019
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a deduction for travel expenses you incurred in travelling between co-existing work locations? | A1: Yes. The travel expenses you incurred are deductible as it is accepted the travel meets the requirements detailed in Draft Taxation Ruling TR 2017/D6.

Relevant facts and circumstances: You have been engaged to work for a client through a labour hire firm. You predominantly work at the client’s premises in City A’s CBD. It is a requirement for you to attend another work relocation in City B to undertake project work or to assist peers based on business needs. Your employer has provided written confirmation that you are required to travel to various work locations including the one in City B. You are also required to work from home in some situations. You are currently involved in a number of concurrent projects and once the construction phase is completed it is anticipated that there will be lesser travel to City B. When you travel to the City B, you typically spend eight hours there. On those days, you travel from your home to City B and back home. You do not receive a travel allowance or are reimbursed for your travel expenses to City B. You kept a travel diary and recorded a distance of 5302 kilometres in travelling to City B for the year ended 30 June 20XX. There is an expectation that you attend to calls whilst travelling to and from City B. If you have left City B and receive a call, you may be required to return to provide support if the matter is urgent or will affect production.

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