The taxpayer can claim vehicle and other travel expenses incurred in the course of performing work, but generally can’t claim for trips between home and work because this is considered as private travel.
Travel expenses you may be able to claim in your tax return include:
– Travel expenses paid for meals, accommodation and incidentals while away overnight for work, such as an interstate work conference (generally, you can’t claim for meals if the travel did not involve an overnight stay)
– The costs you actually incur (such as fuel costs) when using a borrowed car or a vehicle other than a car for work related purposes
– Car-hire fees
– Air, bus, train, tram and taxi fares.
You may be required to show that you have reduced your claim to exclude any private portion of your trip.
If the travel expenses are reimbursed, you cannot claim any deduction.
There are some record-keeping requirements for travel expenses, depending on whether the travel allowance is shown on the payment summary, whether the travel was domestic or overseas, the length of the travel and the current occupation.
Vehicle expenses – other than a car
If you’re entitled to claim expenses for using a borrowed car or a vehicle other than a car, keep receipts for:
– Fuel and oil
– Lease payments
– Repairs and servicing
– Interest on a car loan
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