I was asked the other day what type of travel can I claim-is travel to and from work claimable
Work-related daily travel expenses you can claim
Generally, the cost of normal trips between your home and work is a private expense in which you cannot claim an income tax deduction for. However, as an employee/teacher, there are certain situations where you may be able to claim deductions for travel between your home and workplace.
Transporting students or bulky equipment
You can claim the cost of using your car to travel between your home and work if you had to transport either of the following:
- students – for example, to a sporting venue
- bulky equipment you needed to use at work and for which there was no secure storage area at your workplace
Example 1 – Using your car to transport students
On Saturday afternoon, the school rugby union team plays a competition match at the sporting field on the school’s grounds. As part of his coaching duties, Jeremy collects several students and transports them from their homes to the sporting field. After the match, he then returns the players and continues his journey home.
Jeremy can claim a deduction for the expenses he incurs to transport the students.
Example 2 – Using your car to transport bulky equipment
Rick is employed as a drama teacher. Rick transports heavy props and costumes from his home to his regular place of work the day before a school theatre production. In these circumstances, he can claim a deduction for his travelling costs on that day.
Travelling between separate workplaces
Work-related car and travel expenses also include the cost of travel:
- directly between two separate workplaces – for example, when you have a second job.
Example 3 – Travelling between two jobs
April travels directly from the school where she is employed as a teacher, to the TAFE college where she gives night lectures. Because she travels directly from one workplace to the other, she can claim a deduction for the travel expenses she incurs to do so.
Travel to an alternative workplace
Work-related car and travel expenses also include the cost of travel:
- from your normal workplace to an alternative workplace while you are still on duty and back to your normal workplace or directly home – see example 4
- from your home to an alternative workplace and then to your normal workplace or directly home – see example 5.
Example 4 – Travelling from work to an alternative workplace then home
Wayne, an employee teacher, travels from his normal school to a regional administrative centre for a meeting. After the meeting, he travels directly home. Wayne can claim a deduction for the expenses he incurs to travel between these workplaces and then home.
Example 5 – Travelling from home to an alternative workplace then to work
Zoe, an employee teacher, travels from home to a marking centre to mark exams. She then travels to her normal school. Zoe can claim a deduction for the expenses she incurs to travel from home to the marking centre and then to her normal school. However, she cannot claim a deduction for the expenses she incurs to travel directly from her normal place of employment to her home.
Work-related daily travel expenses you cannot claim
Generally, the cost of normal trips between your home and work is a private expense you cannot claim a deduction for, even if:
- you do minor tasks such as picking up the mail on the way to work or home
- you have to travel between your home and work more than once a day – for example, you drive home at the end of the school day and then return to work to attend a school speech night in the evening – see example 1
- you are on call – for example, you are on stand-by relief teaching and your employer contacts you at home to come into work – see example 2
- you work outside normal business hours – for example, you are:
- conducting parent teacher interviews after work hours
- at school during the school holidays preparing for the next term – see example 3.
Example 1 – Travel between home and work more than once a day
Amanda finishes work at Black Stump Primary School and returns home by car at the end of the school day. At 6.00pm, she returns to school to hold parent-teacher meetings until 9.00pm. Amanda’s after-hours travel between her home and the school is a private expense she cannot claim a deduction for.
Example 2 – On call or relief teaching
Michael is a stand-by relief teacher who works at various schools. Michael is usually contacted at short notice and advised which school he must work at. The schools are located at varying distances from his home. Each day, Michael travels to a single school and returns home each night.
Even though Michael travels from home to the particular school in response to a phone call, his travel is still a private expense which he cannot claim a deduction for.
Example 3 – Working outside normal business hours
Robyn goes to work the week before the school term starts to prepare for her year 12 Geography class. Although Robyn has travelled to work during her holidays, the travel expense she incurs is a private expense she cannot claim a deduction for.
