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:
These notes also include additional commentary on the itinerant worker rules (as discussed in TR 95/34).
To view it in full screen, click the square button at the centre of the toolbar, just to the right of the zoom indicator.
Content: 21 pages
Author: Tax & Super Australia
These notes were just the best I've seen in a very, very long time — David Krunic, DKP Chartered Accountants
I like the new notes. A lot of diagrams for the cases, easy to read and straight forward — Weiya Mao, Nicol & Nicol
The detail is fantastic — Jo Sampson, Accountant C
I found the notes outstanding — John van Delft, Taxkare Pty Ltd