Removal and relocation expenses
You can’t claim a deduction for the cost to transfer or relocate to a new work location. This is the case whether the move is a condition of your existing job or you are taking up a new job.
Example: relocating due to transfer
Brianna works as a travel consultant in Sydney. She is temporarily transferred to a position with the same company in Perth for two years.
Brianna can't claim a deduction for her relocation costs, rent or other living expenses.
End of exampleRepairs to tools and equipment
You can claim a deduction for repairs to tools and equipment you use for work. If you also use them for private purposes, you can only claim an amount for your work-related use.
Self-education expenses
You can claim a deduction for self-education expenses if they directly relate to your employment as an employee travel agent and at the time the expense was incurred it:
- maintains or improves the skills and knowledge you need for your current duties
- results in or is likely to result in an increase in your income from your current employment – such as a certificate III in travel.
You can’t claim a deduction if the self-education expense if at the time the expense was incurred it either:
- doesn't have a connection with your current employment
- only relates in a general way to your current employment
- enables you to get employment or change employment.
If your self-education expenses are deductible, you can claim expenses such as course or tuition fees, student and amenities fees, textbooks, academic journals and stationery expenses. You will also be able to claim a deduction for the decline in value of any depreciating assets which cost more than $300 that you use for your work-related study.
If you study at home, you may also be able to claim work from home running expenses, but not occupancy expenses.
You can't claim a deduction for the repayments you make on your study or training support loan. Study and training support loans include:
- Higher Education Loan Program (HELP) (FEE-HELP and HECS-HELP)
- VET Student Loans (VSL)
- Australian Apprenticeship Support Loans (AASL) (formerly Trade Support Loans (TSL))
- Student Financial Supplement Scheme (SFSS)
- Student Start-up Loan (SSL).
While course or tuition fees may be deductible, fees you incur under the Higher Education Contribution Scheme Higher Education Loan Program (HECS-HELP) scheme are not deductible.
Example: deductible self-education
Gabrielle is a travel agent and to improve her current skills she undertakes a Certificate IV in Travel and Tourism. Upon completing this course Gabrielle will be able to apply a broad range of specialist knowledge and skills she has learnt from the course while carrying out her employment duties.
Gabrielle can claim her self-education expenses because her studies will maintain and improve the skills and knowledge needed to perform her current duties. Gabrielle's employer has also indicated that a successful completion in the course will result in an increase in Gabrielle's income.
End of exampleSeminars, conferences and training courses
You can claim for the cost of seminars, conferences and training courses that relate to your work as an employee travel agent.
The costs you can claim includes fares to attend the venue where the seminar, conference or training course is held and registration costs. If you need to travel and stay away from home overnight to attend such an event, you can also claim the cost of accommodation and meals.
You may not be able to claim all of your expenses if attending a seminar, conference or training course is for both work-related and private purposes. If the private purpose is incidental, such as a catered lunch or a reception for delegates, you can still claim all your expenses. However, if the main purpose is not work-related, such as attending a conference while on a holiday, you can only claim the direct costs. Direct costs include the registration costs.
Where you have a dual purpose for attending the seminar, conference or training course. For example, you add a holiday of one week to a training course that runs for one week, then you can only claim the work-related portion.
Example: deductible course
Sylvia attends a one day course designed to update travel consultants on changes in electronic ticketing.
Sylvia can claim a deduction for course fees and travel costs. This is because it is a training course to update or improve her skills enabling her to work more efficiently in her current employment.
End of example
Example: non-deductible course
Lionel attends a one day course on lifestyle management to help him with managing his work and personal life balance.
Lionel can't claim a deduction for the cost of the course because it is of a general nature and isn't sufficiently related to Lionel’s work as a travel agent.
End of example
Example: deductible conference
Isaac is a travel agent. His employer requires him to attend an interstate conference about current holiday trends and strategies to better serve their clients. Isaac’s employer pays for his flights and accommodation but not meal expenses.
Isaac can claim a deduction for the cost of meals during the conference as he incurred these expenses while travelling overnight for a work-related seminar.
Isaac takes a photo of the receipts and records the expenses in the myDeductions tool in the ATO app.
End of example
Example: deductible work-related travel
Shane is a travel agent. He attends a 2 day training course interstate to update his knowledge of electronic ticketing systems. His employer reimburses him for the training course attendance fee but not for his travel expenses.
Shane can't claim a deduction for the attendance fee because it has been reimbursed, but he can claim his travel expenses, including his return flights to the interstate location and the cost of his accommodation, meals and incidentals.
End of exampleFor more employee travel agents' expenses, see
- Travel agent employee expenses A–G
- Travel agent employee expenses H–P
- Travel agent employee expenses T–W