Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under section 8-1 of the Income Tax Assessment Act 1997?

This Determination rules that the mere receipt of a travel allowance, whether or not received under an industrial award, does not entitle an employee to a deduction under section 8-1 of the Income Tax Assessment Act 1997.

This Determination has been withdrawn as the view is now included in Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? which issued on 28 June 2017. The draft ruling covers employees in all occupations.