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 travel is required to perform your job, rather than merely to get to your ordinary workplace.
- Accommodation, meals and incidentals relate to employment travel that requires you to sleep away from home overnight.
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.
- Private sightseeing, family travel, ordinary meals and a private extension are excluded or must be apportioned.
- Entertainment is not deductible merely because it occurs while travelling.
How the amount is worked out
Claim only the work-related portion of actual deductible costs. Declare a taxable travel allowance as income where required; the allowance does not set or guarantee the deductible amount.
Records the ATO expects
- Receipts and invoices
- Itinerary and work purpose
- Travel diary for trips that trigger the diary rules
Where this rule comes from
Primary source: ATO Employees guide for work expenses (Document version dated 5 December 2025). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.
Supporting sources:
- ATO TR 92/15 allowances and reimbursements (TR 92/15)
- ATO TD 2025/4 reasonable travel and overtime meal amounts (TD 2025/4)