Private ruling: Work related expenses - travel
Date of advice: 1 June 2019
Published: July 2019
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 30 September 20XX

Ruling: Q1: Are you entitled to a deduction for accommodation costs while interstate performing work activities? | A1: Yes. Having considered your circumstances and the relevant factors, you have established you have co-existing work locations. Additionally, travel is a fundamental part of your employment because the nature of the job itself makes travelling a necessary element of your duties. You must have the necessary written evidence to substantiate your deduction claims for accommodation. You will need to keep receipts/records in relation to your accommodation expenses. | Q2: Are you entitled to a deduction for meal and incidental costs while interstate performing work activities? | A2: Yes, however you must have the necessary written evidence to substantiate your deduction claims for meals and incidentals. You will need to keep receipts/records in relation to your accommodation expenses.

Relevant facts and circumstances: You are employed as a senior officer in a company. You are employed on a fulltime basis by your employer. You have provided a copy of your letter of offer of employment which details of your role, and work locations remuneration. From the time of your commencement with your employer, you will be in Town A but you may be required to relocate subject to consultation. You set up this office with the assistance of an allowance paid by your employer. You and your employer consider this office to be your primary place of work. The costs associated with running this office are funded by your employer. This office is exclusively used by you in performing your role with your employer. Your role is a national role and requires you work at other locations on a regular basis, including the head office in another town (Town B). On average, you spend two to three consecutive days per week working at the Town B office. Due to the frequency of your travel to Town B, you rented a small apartment in Town B which you stay at while in Town B for work. You do not use the apartment for private purposes. Your family do not visit or stay at the apartment and remain based in Town A. You maintain records of meal and other incidental expenses you incur while working in Town B.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 8-1 | Income Tax Assessment Act 1997 Subdivision 900-B