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.