No allowance is available for travel expenses incurred in ‘ordinary commuting’, which is travel between:

  • your home and a permanent workplace; or
  • a place that is not a workplace and a permanent workplace.

A permanent workplace is a place that you regularly attend in the performance of the duties of your employment and which is not a temporary workplace.

It is therefore important to identify a temporary workplace as this means that travel and subsistence costs reimbursed by your employer may not be subject to tax.

A temporary workplace is a place that you attend to perform a task of limited duration or for some other temporary purpose.  A workplace is not regarded as temporary if your attendance is during a period of continuous work and constitutes at least 40% of your working time and lasts:

  • More than 24 months; or
  • Comprises all, or at least 80% of the period for which you are likely to hold the employment.

Where travel is deductible, any reasonable subsistence costs (for example hotels and evening meals) will also be deductible.



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