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.
- A toll already covered by the cents per kilometre rate cannot be claimed separately; that rate covers all running costs of the car.
How the amount is worked out
Claim the actual tolls paid on deductible work trips. Where you use the cents per kilometre method for the car, the rate already includes tolls and no separate claim is available.
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)