This is about travel expenses you incur that are directly related to your work as an employee. They include:
- public transport, including air travel and taxi fares
- bridge and road tolls, parking fees and short-term car hire
- meal, accommodation and incidental expenses you incur while away overnight for work
- expenses for motorcycles and vehicles with a carrying capacity of one tonne or more, or nine or more passengers, such as utility trucks and panel vans
- actual expenses (such as any petrol, oil and repair costs) you incur to travel in a car that is owned or leased by someone else.
If your employer provided a car for you or your relatives’ exclusive use and you were entitled to use it for non-work purposes, you cannot claim a deduction for running costs (petrol, repairs). However, you can claim expenses such as parking and bridge and road tolls for work-related use.
For examples of trips you can and cannot claim, see Car and travel expenses.
Reasonable allowance amounts
If your travel allowance was not shown on your payment summary and it was equal to or less than the reasonable allowance amount for your circumstances and you fully spent the allowance on meal, accommodation and incidental costs of you sleeping away from home on the work trip:
- do not include the allowance as income, and
- do not claim a deduction for the expenses.
You must read question D2 if your allowance was above the reasonable allowance amounts.
Evidence you need if making a claim
You must have written evidence for the whole of your claim.
Completing your tax return
- Add up all your deductible travel expenses
- Click on 'add expense'
- Enter your description and the total at 'Amount'
- Click on 'Save'