Private ruling: Work- related travel expenses
Date of advice: 11 August 2023
Published: 25 September 2023
Ruling period: Year ended 30 June 20XX
Date scheme commenced: XX November 20XX

Ruling: Q1: Are you eligible to claim a deduction for work-related travel expenses? | A1: Yes | Q2: Are you able to claim your home to work travel in accordance with section 8-1 of the Income Tax Assessment Act (ITAA) 1997 for the transport of bulky tools from home to your worksite? | A2: Yes. Your travel expenses are deductible, as it is accepted the equipment meets the requirements detailed in Taxation Ruling TR 95/19 Income tax: airline industry employees - allowances, reimbursements and work-related deductions . Further information about travel expenses can be found by searching 'QC 72125' on ato.gov.au

Relevant facts and circumstances: You purchased a vehicle with a carrying capacity greater than 1 tonne. The vehicle was purchased for $X as evidenced by the tax invoice. Your employer provided a letter stating your vehicle is used for work-related travel that includes long distances. You have provided a logbook for a period of X months to determine your work-use percentage and attached this as evidence to your application. You have calculated your work-use percentage as X% based on your trips. As evidenced by your logbook you primarily travel from your home to a regular work site and back. You occasionally travel to additional work sites in a day. You use the vehicle to transport bulky tools and equipment to and from your workplaces. The vehicle load is in excess of 25 kilos. The bulky tools and equipment include: • 2 steel toolboxes each containing hand and power tools and safety equipment • a power washer • cleaning chemicals • grease and paint Your employer does not provide a secure storage area. You have calculated depreciation for the vehicle and included a depreciation worksheet. You have incurred expenses in the 20XX financial year including: • loan interest • insurance • repairs and maintenance costs. Fuel costs are reimbursed by your employer.

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