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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 25 - Some amounts you can deduct    View history reference

Operative provisions  

SECTION 25-100  Travel between workplaces  

 View history reference

When a deduction is allowed

25-100(1)  

If you are an individual, you can deduct a *transport expense to the extent that it is incurred in your *travel between workplaces.

Travel between workplaces

25-100(2)  

Your travel between workplaces is travel directly between 2 places, to the extent that:


(a) while you were at the first place, you were:


(i) engaged in activities to gain or produce your assessable income; or

(ii) engaged in activities in the course of carrying on a *business for the purpose of gaining or producing your assessable income; and


(b) the purpose of your travel to the second place was to:


(i) engage in activities to gain or produce your assessable income; or

(ii) engage in activities in the course of carrying on a business for the purpose of gaining or producing your assessable income;
and you engaged in those activities while you were at the second place.

25-100(3)  

Travel between 2 places is not travel between workplaces if one of the places you are travelling between is a place at which you reside.

25-100(4)  

Travel between 2 places is not travel between workplaces if, at the time of your travel to the second place:


(a) the arrangement under which you gained or produced assessable income at the first place has ceased; or


(b) the *business in respect of which you engaged in activities at the first place has ceased.

No deduction for capital expenditure

25-100(5)  

You cannot deduct expenditure under subsection (1) to the extent that the expenditure is capital, or of a capital nature.


 



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