. Travel deduction - making a claim. Travel deduction - making a claim
Travel deduction - making a claim
In summary...We can say that expenditure incurred in travelling between home and work is not incurred in gaining income unless....
1.The employment is itinerant in nature
2. The travel is between two places of employment
3. Bulky equipment is carried to the job
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the home is an 'income earning base' for the taxpayer.
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Would sec 8-1 allow a deduction? A clerk (by day) works as a bookie's penciller one night per week. He goes from work to the course, calling in at home for tea.
Yes No
There are 2 trips here work to home, then home to the course
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Would sec 8-1 allow a deduction A professional footballer travels to different grounds each week to play
Yes No
There is not one set place where the activities are carried on he travels to a new place each week.
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Would sec 8-1 allow a deduction A pilot takes a suitcase and satchel with him when driving to the airport from which he flies his plane. Cost of travel to and from airport?
Yes No
The activities producing income start at the airport - the luggage is not sufficiently bulky to constitute transporting equipment to work.
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Would sec 8-1 allow a deduction. Taxpayer travels interstate to attend employment interview for a job for which he has applied.
Cost of travel deductible?
Yes No
The travel expenses are incurred in getting work, not in performing it.
