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Re: I Drive In / Drive Out Travel

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Newbie

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Hi,

I am a DIDO worker. I have to drive 400kms to the camp and from there have to drive an additional 100km per day to site while on roster. Can I claim all this travel including fuel as I stay in Camp and travel from Camp to work every day? And can I claim the Kms from home to camp?

Thanks

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Devotee

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Hi @SMC1022 

 

Further to the advice from @macfanboy, the main thing to consider is whether any travel you do is actually 'part of your work activities' or simply 'preliminary to your work activities'. It doesn't matter how much travel you do (i.e. that just indicates how far away from work you choose to live). The only thing that matters is when/why you travel (i.e. whether it's to get to/home from the place you actually start your work or whether travelling is part of your actual job function).

 

It's a tough read, but I suggest you look at Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? 

 

There can be penalties and interest applied if you make a mistake (even an innocent one) so I suggest getting a private ruling - particularly to look at the 100km from the work camp to the site.

 

JF

 

This is my personal view; I’m an ATO employee who chooses to help out here in my own time.

 

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Taxicorn

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Travel from home to camp is not claimable as it is viewed as normal travel to work and as such cannot be claimed.

(The only exception would be if you are carrying heavy work tools that you need and there is NO secure lockup at work)

https://www.ato.gov.au/General/Tradies---be-certain-about-what-you-can-claim/#Transporting_bulky_too...

 

Travelling between work sites is claimable, however, if you always commence work at the second site it may be viewed as your normal worksite so not claimable.

 

Best to ring ATO and get a private ruling to be sure 13 28 61, these are free and binding to your case.

 

https://www.ato.gov.au/General/ato-advice-and-guidance/ato-advice-products-(rulings)/private-rulings...

 

Best answer

Devotee

Replies 0

Hi @SMC1022 

 

Further to the advice from @macfanboy, the main thing to consider is whether any travel you do is actually 'part of your work activities' or simply 'preliminary to your work activities'. It doesn't matter how much travel you do (i.e. that just indicates how far away from work you choose to live). The only thing that matters is when/why you travel (i.e. whether it's to get to/home from the place you actually start your work or whether travelling is part of your actual job function).

 

It's a tough read, but I suggest you look at Draft Taxation Ruling TR 2017/D6 Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses? 

 

There can be penalties and interest applied if you make a mistake (even an innocent one) so I suggest getting a private ruling - particularly to look at the 100km from the work camp to the site.

 

JF

 

This is my personal view; I’m an ATO employee who chooses to help out here in my own time.

 

ATO Certified

Community Support

Replies 0

Hi @SMC1022

 

Thanks for your question!

 

We've checked some information with a specialist area who have advised, you're not able to claim the expenses for travelling between home and camp (and camp and home) as these are private expenses that only put you in the position to be able to carry out your work. This is set out in TR 2017/D6.
 
As regards to the circumstances that you have described concerning travel expenses between a camp and a worksite, this would depend on an application of the following principles of that ruling to your particular circumstances:

 

20. A transport expense is deductible where the travel is undertaken in performing the employee's work activities….

 
22. To determine whether travel is undertaken in performing an employee's work activities, consider the following factors:

 
(a) whether the work activities require the employee to undertake the travel
(b) whether the employee is paid, directly or indirectly, to undertake the travel
(c) whether the employee is subject to the direction and control of their employer for the period of the travel, and
(d) whether the above factors have been contrived to give a private journey the appearance of work travel.

 

Hope this helps, JodieH.

 

 

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