Employee Travel Expenses

Background

The ATO has recently released Draft TR 2019/D7 in which it sets out its view on the deductibility of employee travel expenses in a variety of situations. This in-depth topic is largely based on the contents, structure, and approach of the Commissioner in Draft TR 2019/D7.

Specifically, we will look at the deductibility of travel expenses:

  • Between home and a regular place of work
  • Between home and a second or subsequent place of work (and how to determine if this has become a regular place of work)
  • Between home and an alternative work location including the relevance of:
    • Whether this is part of employment duties
    • Whether this is due to the practical demands of carrying out work duties
    • Employee choice
    • Distance
  • Between workplaces
  • Involving transit points
  • Related to on call and standby arrangements
  • Involving transportation of bulky equipment

These notes also include additional commentary on the itinerant worker rules (as discussed in TR 95/34).

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Product Details

Format: PDF
Content: 21 pages
Author: Tax & Super Australia

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