Who can claim
This deduction is available to individuals.
- You incurred and paid the expense yourself.
- The expense has a direct connection with earning your current employment income.
- The toll was incurred on a trip that is itself deductible work travel, such as travel between workplaces or travel required by your current duties.
- You can identify the work trips in your toll account, so the work portion of the account is separable from private trips.
What you cannot claim
- Do not include a private or domestic portion.
- Do not claim an item or cost your employer or another party provided, paid or reimbursed; if partly reimbursed, claim only the unreimbursed eligible portion.
- A taxable allowance is generally declared as income. It does not automatically create or prevent a deduction; claim only the actual eligible amount you incurred.
- A toll on ordinary home-to-regular-workplace travel is private, because the underlying trip is private.
- Do not include the toll in a cents per kilometre or logbook car-expense calculation; it is a separate travel expense.
How the amount is worked out
Claim the actual tolls paid on deductible work trips separately from any cents per kilometre or logbook car-expense calculation.
Records the ATO expects
- Toll account statements or receipts
- Trip record linking each charge to a work trip
- Logbook or work-kilometre record for the underlying travel
Where this rule comes from
Primary source: ATO TR 2021/1 transport expenses (TR 2021/1). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.
Supporting sources:
- ATO Employees guide for work expenses (Document version dated 5 December 2025)