Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 25 - Some amounts you can deduct  

Operative provisions  

SECTION 25-100   Travel between workplaces  

When a deduction is allowed

25-100(1)    
If you are an individual, you can deduct a ^* transport expense to the extent that it is incurred in your ^* travel between workplaces.

Travel between workplaces

25-100(2)    
Your travel between workplaces is travel directly between 2 places, to the extent that:

(a) while you were at the first place, you were:

(i) engaged in activities to gain or produce your assessable income; or

(ii) engaged in activities in the course of carrying on a ^* business for the purpose of gaining or producing your assessable income; and

(b) the purpose of your travel to the second place was to:

(i) engage in activities to gain or produce your assessable income; or

(ii) engage in activities in the course of carrying on a business for the purpose of gaining or producing your assessable income;

and you engaged in those activities while you were at the second place.

25-100(3)    
Travel between 2 places is not travel between workplaces if one of the places you are travelling between is a place at which you reside.

25-100(4)    
Travel between 2 places is not travel between workplaces if, at the time of your travel to the second place:

(a) the arrangement under which you gained or produced assessable income at the first place has ceased; or

(b) the ^* business in respect of which you engaged in activities at the first place has ceased.

No deduction for capital expenditure

25-100(5)    
You cannot deduct expenditure under subsection (1) to the extent that the expenditure is capital, or of a capital nature.