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New ATO guidance on deducting employee transport expenses

2 min read

The ATO has issued Draft Taxation Ruling TR 2019/D7, giving new guidance for employees claiming tax deductions for transport expenses. This new ruling partially replaces guidance in TR 2017/D6, which is yet to be finalised. 

The ATO has said that the new draft supersedes guidance in TR 2017/D6 where there are any inconsistencies. Otherwise, the guidance in TR 2017/D6 is still current, putting taxpayers with tax claims for transport costs in the potentially invidious position of having to comply with two different rulings – neither of them finalised – on the same subject.

The draft TR 2019/D7 provides explanations and illustrations for various common scenarios where employees incur transport expenses including:

  • travel from home to regular place of work
  • travel between work locations
  • travel to a location other than regular place of work
  • travel while away from home for work
  • travel between home and transit points where duty commenced or finished, and
  • implications of working from home and remote working.


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