Did you have travel expenses relating to your work as an employee?
At item D2 you can claim the work-related cost of:
- using vehicles other than cars
- parking fees
- tolls.
You also claim work-related costs associated with taxis or short-term car hire at this item.
You cannot claim costs met by your employer or costs that are reimbursed, see reimbursements.
Include the cost of travel for self-education at item D4 on your tax return (see Self-education expenses).
See question D2 in Individual tax return instructions for rules relating to travel expenses and what evidence you need to be able to claim these expenses. However, it is important to note the following.
- If you travel in the course of your work and take a relative with you, you can claim a deduction only for your own expenses.
- If you are claiming travel expenses and you receive a travel allowance from your employer, you must show the allowance at item 2 on your tax return. For more information, see Taxation Determination TD 2013/16 - Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year? We issue a new determination each income year. Read it together with Taxation Ruling TR 2004/6 – Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses.
- You cannot claim the cost of meals incurred during a normal working day that does not involve an overnight stay, even if you receive a travel allowance.