Income Tax Assessment Act 1997
View history note
Hide history noteWhen 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
and you engaged in those activities while you were at the second place.
(ii) engage in activities in the course of carrying on a business for the purpose of gaining or producing your assessable income;
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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
