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Threshold for workplace to become 'regular'

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I'm new

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What is the definition of a 'regular workplace'? If I travel from my employers' office to a client's offices (co-location to work on a specific project) three times a week for six weeks, does this mean the client's offices become a regular workplace? 

 

Thank you!

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Best answer

Community Support

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Hi @MWhite14,


Thanks for your patience whilst we received information from a specialist area regarding your query!


When considering deductions for travel between different locations, a 'regular’ or ‘normal’ workplace generally involves the location where a taxpayer regularly performs their normal work duties.


Whether a location is your regular workplace depends on your particular situation, but for people who are based at a particular workplace, and spend the majority of their time at that workplace, that location will ordinarily be a regular or normal workplace. Some examples of regular or normal workplaces are found in Taxation Ruling 95/34.


However, it's also important to take into account what your normal pattern of work is. If you're generally not working in one particular location and your role requires you to have a different place of work each day or for a period of time, then working for a limited period of time at one particular location can mean that the location would represent your normal or regular work location for that period of time (from TR 95/34)


If you'd like to receive a more tailored response relating to your specific circumstances you can contact our Early engagement team by submitting a request form or requesting a call back where someone will contact you do discuss your circumstance.

 

Thanks, JodieH.

 

2 REPLIES 2
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Taxicorn

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Yes.

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Best answer

Community Support

Replies 0

Hi @MWhite14,


Thanks for your patience whilst we received information from a specialist area regarding your query!


When considering deductions for travel between different locations, a 'regular’ or ‘normal’ workplace generally involves the location where a taxpayer regularly performs their normal work duties.


Whether a location is your regular workplace depends on your particular situation, but for people who are based at a particular workplace, and spend the majority of their time at that workplace, that location will ordinarily be a regular or normal workplace. Some examples of regular or normal workplaces are found in Taxation Ruling 95/34.


However, it's also important to take into account what your normal pattern of work is. If you're generally not working in one particular location and your role requires you to have a different place of work each day or for a period of time, then working for a limited period of time at one particular location can mean that the location would represent your normal or regular work location for that period of time (from TR 95/34)


If you'd like to receive a more tailored response relating to your specific circumstances you can contact our Early engagement team by submitting a request form or requesting a call back where someone will contact you do discuss your circumstance.

 

Thanks, JodieH.