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Deductibility of employee travel expenses: The ATO’s guidance

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Published on 01 Jun 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In 2017, the ATO released draft taxation ruling TR 2017/D6, which considers when an employee’s travel expenses will be tax deductible. The draft ruling is comprehensive at 44 pages in length and provides general principles and 18 examples. At the time of writing, the ATO was yet to issue the final version of TR 2017/D6, and accordingly, this article is based on the draft version that was issued on 28 June 2017. This ruling is important not only for individuals when determining their taxable income, but is also crucial for employers who pay travel allowances, living-away-from-home allowances or other amounts for employees when they travel. This article will delve into the detail of the ruling, considering many of the examples that have been given, and will assist practitioners in ensuring that their clients’ obligations with regard to income tax, PAYG withholding and FBT are being correctly managed.

 

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Judy White
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Adele Townsend
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