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 for rules relating to travel expenses and what evidence you need to be able to claim these expenses. However, it is important to note:
- 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.