Private ruling: Transport expenses - itinerant worker
Date of advice: 5 July 2021
Published: September 2021
Ruling period: Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023 | Year ending 30 June 2024
Date scheme commenced: 1 July 2020

Ruling: Q1: Is your travel from home to the first work destination and then from the final work destination to home classed as work travel? | A1: Yes. Although a deduction is generally not allowable for the cost of transport between home and the normal work place, you are eligible for a deduction for the cost of travelling between home and work as your work is itinerant You meet the requirements laid out in Taxation Ruling TR 95/34 employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses which is available through the ATO legal database.

Relevant facts and circumstances: You are a mobile occupational therapist who provides services to the local community. You are based at your home and travel to and from your home to complete your work duties. You have not been provided with an office by your employer. Your schedule changes daily and is not consistent. Your are required to travel to assess different individuals with disabilities located in their homes, local communities, such as schools, and evaluate equipment or assistive technology suitability. You also complete work duties at your home such as emails, case conferences, team meetings (via phone or teams/video), telehealth services, reports, letters of recommendation, phone calls, changing small equipment and printing resources/assessment tools.

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


This ruling applies for the following period: