Private ruling: Deductions - work related travel expenses
Date of advice: 3 July 2024
Published: 12 August 2024
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Can the taxpayer claim work related travel expenses under section 8-1 of the Income Tax Assessment Act 1997 ? | A1: Yes.

Relevant facts and circumstances: You are employed by XX as a Supervisor. Your employer offers you rostered shifts at various sites. You commenced this position in July 20XX. You advised that you travel directly from home to different sites. Due to the nature of your role, you are required to travel to different locations. You are claiming expenses for your own motor vehicle. The bulky equipment is essential for the performance of your employment duties. The equipment required includes an XXXX and XXX. You carry bulky tools that are XX cms long and width and the supporting pole is XX metres and extends to XX metres. The XX and XX weigh XX kgs and is XX cms in length and XX cms wide. You incur regular travel expenses when travelling to undertake this work. You are keeping a record of the kilometres travelled to substantiate your travel costs. Your employer has not provided storage for the equipment. You do not receive travel allowance or receive any reimbursement from your employer.

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