EV 1052266137608currentnon-binding advice

Deductions - work related travel expenses

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

1

Can the taxpayer claim work related travel expenses under section 8-1 of the Income Tax Assessment Act 1997 ?

2

Yes. This ruling applies for the following period : Year ended 30 June 20XX The scheme commenced on: 1 July 20XX

3

You are employed by XX as a Supervisor. Your employer offers you rostered shifts at various sites. You commenced this position in July 20XX. You advised that you travel directly from home to different sites. Due to the nature of your role, you are required to travel to different locations. You are claiming expenses for your own motor vehicle. The bulky equipment is essential for the performance of your employment duties. The equipment required includes an XXXX and XXX. You carry bulky tools that are XX cms long and width and the supporting pole is XX metres and extends to XX metres. The XX and XX weigh XX kgs and is XX cms in length and XX cms wide. You incur regular travel expenses when travelling to undertake this work. You are keeping a record of the kilometres travelled to substantiate your travel costs. Your employer has not provided storage for the equipment. You do not receive travel allowance or receive any reimbursement from your employer.

4

Income Tax Assessment Act 1997 section 8-1