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Travel Expenses Fact Sheet

In order to claim travel expenses as a tax deduction, you need to ensure that the correct substantiation is maintained.  The type and length of the business / work-related travel will affect the documentation you require.

The main issues to consider are:

Principal Reason – Business vs Private Travel

Travel expenses are deductible when they are incurred for business or work-related purposes.

Free Initial Contact Meetings

See us before traveling for ultimate peace of mind about deductibility and achieving the best tax outcome. Book your complimentary initial meeting today, hear back from us within 24 hours.

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Allowable Deductions

If the other conditions of claiming a deduction for travel are met, examples of tax deductible travel expenses include:

  • Accommodation

Deductions cannot be claimed for the following travel-related expenses in any circumstances:

  • Travel insurance

Substantiation Requirements

In order to claim the allowable deductions outlined above, you must keep written evidence (receipts) in certain circumstances.  This will depend on the amount of the deduction that is being claimed and you receive a travel allowance.

Each year the ATO sets a reasonable travel allowance that covers accommodation, meals and incidentals incurred while travelling for work purposes.

  • For domestic travel where a travel allowance is received – no written evidence is required for deductions claimed up to the ATO reasonable travel allowance amount (otherwise written evidence is required for all expenses).
  • For domestic travel where no allowance is received – written evidence is required to claim any deduction.
  • For overseas travel where a travel allowance is received – No written evidence is required for a deduction claimed up to the ATO reasonable travel allowance amount for meals and incidentals (otherwise written evidence is required for all expenses).  Written evidence is required for accommodation expenses as it is not included in the allowance.
  • For overseas travel where no allowance is received – written evidence is required to claim any deduction.

Travel Diary Requirements

As well as the substantiation requirements outlined above, when you are away from home for 6 or more consecutive nights (whether domestic or overseas), a travel diary must be maintained in order to claim a deduction for travel expenses.  At the very least, the diary should include details for each business activity performed including:

  • The nature of the activity
  • The date, time and duration of the activity
  • The location of the activity

Download this fact sheet as a PDF.

travel diary example ato

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ATO Reasonable Travel Allowances

‘Reasonable’ allowances received in accordance with ATO’s reasonable travel allowances schedules are not required to be declared as income, and can be excluded from the expense substantiation requirements.

Per diem rate schedules of amounts considered reasonable are set out in Tax Determinations published by the Tax Office annually.

Tax Ruling TR 2004/6 describes the substantiation exception for expenses which are in line with the prescribed reasonable allowance amounts.

2021, 2022, 2023 and 2024 rates and for prior years are set out below.

The annual determinations set out updated ATO reasonable allowances for each financial year for:

  • overtime meal expenses – for food and drink when working overtime
  • domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work
  • overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

On this page:

2017- 18-Addendum

More information

Substantiation rules

Substantiation in practice

Alternative: Business travel expense claims

Distinguishing Travelling, Living Away and Accounting for Fringe Benefits

See also: Super for long-distance drivers – ATO

Allowances for 2023-24

The full document in PDF format: 2023-24 Determination TD TD 2023/3 (pdf).

The 2023-24 reasonable amount for overtime meal expenses is $35.65.

Reasonable amounts given for meals for employee truck drivers (domestic travel) are as follows:

  • breakfast $28.75
  • lunch $32.80
  • dinner $56.60

For full details including domestic and overseas allowances in accordance with salary levels, refer to the full determination document:

2023-24 Domestic Travel

Table 1:Salary $138,790 or less

Table 2: Salary $138,791 to $247,020

Table 3: Salary $247,021 or more

Table 4: High cost country centres accommodation expenses

Table 5: Tier 2 country centres

Table 5a: Employee truck driver’s meals (food and drink)

2023-24 Overseas Travel

Table 6: Salary $138,790 or less

Table 7: Salary $138,791 to $247,020

Table 8: Salary $247,021 or more

Table 9: Table of countries

travel diary example ato

Table 1:Reasonable amounts for domestic travel expenses – employee’s annual salary $138,790 or less

travel diary example ato

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $138,791 to $247,020

travel diary example ato

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $247,021 or more

travel diary example ato

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

travel diary example ato

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

travel diary example ato

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,790 or less

travel diary example ato

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,791 to $247,020

travel diary example ato

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $247,021 or more

travel diary example ato

Allowances for 2022-23

The full document in PDF format: 2022-23 Determination TD 2022/10 (pdf).

The 2022-23 reasonable amount for overtime meal expenses is $33.25.

Reasonable amounts given for meals for employee truck drivers are as follows:

  • breakfast $26.80
  • lunch $30.60
  • dinner $52.75

2022-23 Domestic Travel

Table 1: Salary $133,450 and below

Table 2: Salary $133,451 to $237,520

Table 3: Salary $237,521 and above

2022-23 Overseas Travel

Table 6: Salary $133,450 and below

Table 7: Salary – $133,451 to $237,520

Table 8: Salary – $237,521 and above

travel diary example ato

Table 1: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,450 and below

travel diary example ato

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,451 to $237,520

travel diary example ato

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $237,521 and above

travel diary example ato

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

travel diary example ato

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

travel diary example ato

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,450 and below

travel diary example ato

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,451 to $237,520

travel diary example ato

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $237,521 and above

travel diary example ato

Allowances for 2021-22

The full document in PDF format: 2021-22 Determination TD 2021/6 (pdf).

The document displayed with links to each sections is set out below.

For the 2021-22 income year the reasonable amount for overtime meal expenses is $32.50

2021-22 Domestic Travel

Table 1: Salary $129,250 and below

Table 2: Salary $129,251 to $230,050

Table 3: Salary $230,051 and above

2021-22 Overseas Travel

Table 6: Salary $129,250 and below

Table 7: Salary – $129,251 to $230,050

Table 8: Salary – $230,051 and above

2021-22 Domestic Table 1: Employee’s annual salary – $129,250 and below

travel diary example ato

2021-22 Domestic Table 2: Employee’s annual salary – $129,251 to $230,050

travel diary example ato

2021-22 Domestic Table 3: Employee’s annual salary – $230,051 and above

travel diary example ato

2021-22 Domestic Table 4: High cost country centres – accommodation expenses

travel diary example ato

2021-22 Domestic Table 5: Tier 2 country centres

travel diary example ato

2021-22 Domestic Table 5a: Employee truck driver’s meals (food and drink)

travel diary example ato

2021-22 Overseas Table 6: Employee’s annual salary – $129,250 and below

travel diary example ato

2021-22 Overseas Table 7: Employee’s annual salary – $129,251 to $230,050

travel diary example ato

2021-22 Overseas Table 8: Employee’s annual salary – $230,051 and above

travel diary example ato

2021-22 Overseas Table 9: Table of countries

travel diary example ato

Allowances for 2020-21

Download full document in PDF format: 2020-21 Determination TD 2020/5 (pdf).

The document displayed with links to each section is set out below.

For the 2020-21 income year the reasonable amount for overtime meal expenses is $31.95 .

2020-21 Domestic Travel

Table 1: Salary $126,970 and below

Table 2: Salary $126,971 to $225,980

Table 3: Salary $225,981 and above

2020-21 Overseas Travel

Table 6: Salary $126,970 and below

Table 7: Salary – $126,971 to $225,980

Table 8: Salary – $225,981 and above

travel diary example ato

2020-21 Domestic Travel 2020-21 Domestic Table 1: Employee’s annual salary – $126,970 and below

travel diary example ato

2020-21 Domestic Table 2: Employee’s annual salary – $126,971 to $225,980

travel diary example ato

2020-21 Domestic Table 3: Employee’s annual salary – $225,981 and above

travel diary example ato

2020-21 Domestic Table 4: High cost country centres – accommodation expenses

travel diary example ato

2020-21 Domestic Table 5: Tier 2 country centres

travel diary example ato

2020-21 Domestic Table 5a: Employee truck driver’s meals (food and drink)

travel diary example ato

2020-21 Overseas Travel 2020-21 Overseas Table 6: Employee’s annual salary – $126,970 and below

travel diary example ato

2020-21 Overseas Table 7: Employee’s annual salary – $126,971 to $225,980

travel diary example ato

2020-21 Overseas Table 8: Employee’s annual salary – $225,981 and above

travel diary example ato

2020-21 Overseas Table 9: Table of countries

travel diary example ato

Allowances for 2019-20

The determination in sections:

Domestic Travel

Table 1: Employee’s annual salary – $124,480 and below

Table 2: Employee’s annual salary – $124,481 to $221,550

Table 3: Employee’s annual salary – $221,551 and above

Table 4: High cost country centres – accommodation expenses

Table 5a: Employee truck driver’s meals (food and drink)

Overseas Travel

Table 6: Employee’s annual salary – $124,480 and below

Table 7: Employee’s annual salary – $124,481 to $221,550

Table 8: Employee’s annual salary – $221,551 and above

For the 2019-20 income year the reasonable amount for overtime meal expenses is $31.25.

The reasonable travel and overtime meal allowance expense amounts commencing 1 July 2019 for the 2019-20 income year are contained in Tax Determination TD 2019/11 (issued 3 July 2019).

Download the PDF or view online here .

travel diary example ato

Domestic Travel Table 1: Employee’s annual salary – $124,480 and below

Domestic Tarvel Allowance Table 1

Domestic Travel Table 2: Employee’s annual salary – $124,481 to $221,550

Domestic Travel Allowance Table 2

Domestic Travel Table 3: Employee’s annual salary – $221,551 and above

Domestic Travel Allowance Table 3

Domestic Travel Table 4: High cost country centres – accommodation expenses

Domestic Travel Allowance High cost country centres – accommodation expenses

Domestic Travel Table 5: Tier 2 country centres

Domestic Travel Tier 2 country centres

Domestic Travel Table 5a: Employee truck driver’s meals (food and drink)

Employee truck driver’s meals (food and drink)

Overseas Travel Table 6: Employee’s annual salary – $124,480 and below

Overseas Travel Table 6

Overseas Travel Table 7: Employee’s annual salary – $124,481 to $221,550

Overseas Travel Table 7

Overseas Travel Table 8: Employee’s annual salary – $221,551 and above

Overseas Travel Table 8: Employee’s annual salary – $221,551 and above

Overseas Travel Table 9: Table of countries

Overseas Travel Table 9: Table of countries

Substantiation and Compliance

Taxation Ruling TR 2004/6 explains the the way in which the expenses can be claimed within the substantiation rules, including the requirement to obtain written evidence and exemptions to that requirement.

Allowances which are ‘reasonable’ , i.e. comply with the Reasonable Allowance determination amounts and with TR 2004/6 are not required to be declared as income and are excluded from the expense substantiation requirements.

These substantiation rules only apply to employees. Non-employees must fully substantiate their travel expense claims. Expenses for non-working accompanying spouses are excluded.

Key points :

To be claimable as a tax deduction, and to be excluded from the expense substantiation requirements, travel and overtime meal allowances must:

  • be for work-related purposes; and
  • be supported by payments connected to the relevant expense
  • for travel allowance expenses, the employee must sleep away from home
  • if the amount claimed is more than the ‘reasonable’ amount set out in the Tax Determination, then the whole claim must be substantiated
  • employees can be required to verify the facts relied upon to claim a tax deduction and/or the exclusion from the substantiation requirements
  • an allowance conforming to the guidelines doesn’t need to be declared as income or claimed in the employee’s tax return, unless it has been itemised on the statement of earnings. Amounts of genuine reasonable allowances provided to employees(excludng overseas accommodation) are not required to be subjected to tax withholdings or itemised on an employee’s statement of earnings.
  • claims which don’t match the amount of the allowance need to be declared.

The Tax Office has issued guidance on their position.

[11 August 2021] Taxation Ruling TR 2021/4 reviews the tax treatment of accommodation and food and drink expenses, and provides 14 examples which distinguish non-deductible living expenses from deductible travelling on work expenses. FBT implications for the ‘otherwise deductible’ rule and travel and LAFHA allowances are also considered.

[11 August 2021] Practical Compliance Guideline PCG 2021/3 (which finalises draft PCG 2021/D1 ) provides the ATO’s compliance approach to determining if allowances or benefits provided to an employee are travelling on work, or living at a location.

For FBT purposes an employee is deemed to be travelling on work if they are away for no more than 21 consecutive days, and fewer than 90 days in the same work location in a FBT year.

See also: Travel between home and work and LAFHA Living Away From Home

The issue of annual determination TD 2017/19 for the 2017-18 year marked a tightening of the Tax Office’s interpretation of the necessary conditions for the relief of allowances from the substantiation rules, which would otherwise require full documentary evidence (e.g. receipts) and travel records. (900-50(1))

For a full discussion of the issues, this article from Bantacs is recommended: Reasonable Allowance Concessions Effectively Abolished By The ATO .

Prior to 2017-18

In summary: Prior to 2017-18 the Tax Office rulings stated the general position that provided a travel allowance was ‘reasonable’ (i.e. followed the ATO-determined amounts) then substantiation with written evidence was not required. “In appropriate cases”, however employees may have been required to show how their claim was calculated and that the expense was actually incurred.

What changed

The relevant wording was changed in the 2017-18 determination to now require that more specific additional evidence be available if requested. This additional evidence is not prescribed in the tax rules, but represents a higher administrative standard being applied by the Tax Office.

The required evidence includes being able to show:

  • you spent the money on work duties (e.g. away from home overnight for work)
  • how the claim was worked out (e.g. diary record)
  • you spent the money yourself (e.g. credit card statement, banking records)
  • you were not reimbursed (e.g. letter from employer)

Other requirements highlighted by the Bantacs article include:

  • a representative sample of receipts may be required to show that a reasonable allowance (or part of it) has actually been spent (TD 2017/19 para 20)
  • hostels or caravan parks are not considered eligible for the accommodation component of a reasonable allowance because they are not the right kind of “commercial establishment”, examples of which are hotels, motels and serviced apartments (para 14)
  • reasonable amounts for meals can only be for meals within the specific hours of travel (not days), and can only be for breakfast, lunch or dinner (para 15), and therefore could exclude, for example, meals taken during a period of night work.

Tip : The reasonable amount for incidentals still applies in full to each day of travel covered by the allowance, without the need to apportion for any part day travel on the first and last day. (para 16).

Alternative: business travel expense claims

With the burden of proof on ‘reasonable allowance’ claims potentially quite high, an alternative is to opt for a travel expense claim made out under the general substantiation rules for employees, or under the general rules for deductibility for businesses.

The kind of business travel expenses referred to here could include:

Airfares Accommodation Meals Car hire Incidentals (e.g. taxi fares)

The Tax Office has an article describing how to meet the requirements for claiming travel expenses as a tax deduction. See: Claiming a tax deduction for business travel expenses

Travel diary

A travel diary is required by sole traders and partners for overnight expenses and recommended for everyone else (including companies and trusts).

It is important to exclude any private portion of travelling expense which is non-deductible, or if paid on behalf of an employee gives rise to an FBT liability.

For example the expenses of a non-business associate (e.g. spouse), the cost of private activities such as sight-seeing, and accommodation and associated expenses for the non-business portion of a trip.

Airfares to and from a business travel destination would not need to be apportioned if the private element of the trip such as sightseeing was only incidental to the main purpose and time spent.

This is an example of a travel diary for Rebecca who owns a business as a sole trader landscape gardener. (courtesy of ATO Tax Time Fact Sheet )

Example of a business trip travel diary

Allowances for 2018-19

travel diary example ato

For the 2018-19 income year the reasonable amount for overtime meal allowance expenses is $30.60 .

The meal-by-meal amounts for employee long distance truck drivers are $24.70, $28.15 and $48.60 per day for breakfast, lunch and dinner respectively.

This determination includes ATO reasonable allowances for

(a) overtime meal expenses – for food and drink when working overtime (b) domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work (particular reasonable amounts are given for employee truck drivers, office holders covered by the Remuneration Tribunal and Federal Members of Parliament) (c) overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

Allowances for 2017-18

travel diary example ato

An addendum was issued modifying paragraphs 23 to 30 of determination TD 2017/19 setting out the new reasonable amounts, and consolidated into TD 2017/19 as linked above. For reference purposes, the first-released version of TD 2017/19 issued 3 July 2017 is linked here .

2017-18 Addendum: ATO reinstates the meal-by-meal approach for truck drivers’ travel expense claims

On 27 October 2017 the ATO announced the reinstatement of the meal-by-meal approach for truck drivers who claim domestic travel expenses for meals. The following new reasonable amounts have now been included in an updated version of the current ruling (see on page 7):

For the 2017-18 income year the reasonable amount for overtime meal allowance expenses is $30.05 .

This determination contains ATO reasonable allowances for:

  • overtime meals
  • domestic travel
  • employee truck drivers
  • overseas travel
  • $24.25 for breakfast
  • $27.65 for lunch
  • $47.70 for dinner

The amount for each meal is separate and can’t be combined into a single daily amount or moved from one meal to another.

See: ATO media release

Allowances for 2016-17

reasonable-travel-1

For the 2016-17 income year the reasonable amount for overtime meal allowance expenses is $29.40 .

Allowances for 2015-16

Download the PDF or view online here . For the 2015-16 income year the reasonable amount for overtime meal allowance expenses is $ 28.80 .

Allowances for 2014-15

reasonable_travel_allowances_2014-15

Allowances for 2013-14

The reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year are contained in Tax Determination TD 2013/16 . For the 2013-14 income year the reasonable amount for overtime meal allowance expenses is $ 27.70 .

Allowances for 2012-13

The reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year are contained in Tax Determination TD 2012/17 . For the 2012-13 income year the reasonable amount for overtime meal allowance expenses is $27.10

Allowances for 2011-12

The reasonable travel and overtime meal allowance expense amounts for the 2011-12 income year are contained in Tax Determination TD 2011/017 . For the 2011-12 income year the reasonable amount for overtime meal allowance expenses is $26.45

This page was last modified 2023-06-28

Track mileage automatically

Work-related travel expenses, in this article, work-related travel expenses you can claim, how to claim work-related travel expenses.

If you incur travel expenses related to performing your job, you might be able to claim a tax deduction from the ATO. To be eligible for claiming work-related travel expenses on your tax return, you must fulfil the following criteria:

  • The travel expenses are directly related to performing your job duties and earning your income
  • You have paid the travel expenses from your own pocket
  • Your employer didn’t reimburse you for the travel expenses
  • You have receipts to prove your travel expenses

If you travel for work you can claim expenses for flying, getting a bus, taxi or a train, or the expenses for driving your personal car for work-related travel. Read more about claiming car expenses from the ATO . If you are staying overnight away from your home for work, you can also claim the expenses for accommodation and meals. Note that if you are on a work trip for more than 6 nights, you will need to keep a travel diary in addition to the expense receipts.

How to keep a travel diary

If your work-related trip lasts 6 or more nights in a row, you must keep travel records, such as a travel diary. Your travel diary can be on paper or electronic and must contain the following information:

  • Where you were
  • What you were doing
  • The start and end times of the activities

There are some exceptions to keeping a travel diary. You don’t need to keep a diary even if your work trip is for more than 6 nights in the following situations:

  • You travel within Australia and are exempt from keeping records, due to claiming less than the Commissioner’s reasonable amount for the year or you received an allowance from your employer for the expenses.
  • You are a crew member on an international flight and you claim a travel expenses deduction for less than the allowance you received from your employer.

travel diary example ato

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You can only claim work-related travel expenses on your tax return if you were not reimbursed by your employer for them and can provide receipts of your work-related expenses. 

There are some exceptions to keeping receipts for your expenses, for instance, when claiming a deduction that is below that year’s Commissioner's reasonable amount, or you receive an allowance from your employer for work-related travel expenses. However, if you are claiming travel expenses for more than the Commissioner's reasonable amount, you must keep receipts for all travel expenses, not just for expenses that exceed the reasonable amount.

How to automate your mileage logbook

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Related posts, per diem allowance.

Find out how much you can get per day for food, accommodation and other incidentals while away on business. See what you need in order to receive non-taxable per diems.

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Learn about the rules of reimbursing employees for their car expenses or deducting expenses as an employee or self-employed individual.

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Ascent Accountants Perth Tax

Why you need to keep a travel diary (and how to do it)

travel diary example ato

If you travel for business or work and are away from your usual residence for six or more consecutive nights, you need to keep a travel diary and substantiate your expenses. And no, we don’t mean a sentimental diary detailing your tourism adventures… 

When we hear the phrase “travel diary”, it is easy to picture an aspiring writer trekking through Europe. Whilst that’s a nice idea, we’re talking about something much more practical — a truly useful tool. Keeping a travel diary for business can provide you with much-needed guidance when apportioning trip expenses. 

Do you really need a travel diary? 

Short answer? Yes. Here’s the long answer: let’s say you’ve flown internationally for six nights to attend a work conference and to secure a contract with an international client. After the convention, you’re treated by your client to many expeditions, meals and invaluable connections (lucky you!). Some nights, you’re by yourself and enjoy soaking up the local atmosphere. 

Upon your return, the whole trip becomes a blur, but the next day you must report back all business expenses… Without a travel diary, you’ve completely lost track of your expenses and only have a few ambiguous receipts. A travel diary is a saving grace that removes any guesswork, and saves you time when it comes to reporting what you did. 

Of course, not all business trips warrant a travel diary. If trips are less than six nights and predominantly for business, then keeping track of personal expenses may not be necessary. However, if using a travel diary brings ease of mind, there is no harm in using one, no matter how small the trip. 

How to use a travel diary. 

Choose how you best write on the go — a physical or digital diary. You might even manage by simply taking notes on your phone. You can also download a Travel Diary sheet with all the fields you need — we have one we give our Ascent Accounting clients. 

At the end of each day — or at each instance if you prefer — write down: 

  • The date. 
  • A description of each activity. 
  • The total cost (if applicable) and currency used. 
  • Details of who supplied the goods and services. 
  • The start and end times of the activity so the duration is clear. 
  • The location of the activity, for example, the name and suburb of a restaurant (not just “Sydney” or “Thailand”). 
  • If you have a receipt, keep this, too. 

Once you return from your trip, you can then apportion the business expenses based on the percentage calculated on time. For example, if only half of the trip was for business, then you’d apportion half of the cost to business. 

More advice on travel diaries. 

If you would like more information on travel diaries or apportioning business expenses, contact Ascent Accounting — we’re experts in business planning Perth-wide. We would be more than happy to provide you with some business advice. Start the conversation here .

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In regards to FBT and a travel diary - what % would be the threshold of private incidental

travel diary example ato

in regards to a travel diary maintained - what would be the % threshold for the private portion to be considered incidental? Is it the same for someone who travels overseas vs someone who travels domestically?

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Most helpful reply

travel diary example ato

Hi @Timothy_mason_1 ,

When keeping a travel diary. it's important to record the hours for business and private. There isn't a percentage rate as such. It depends on each day's entries as they could vary.

It's the same principle when you travel domestically or overseas.

If you haven't already check out the information on our website where it talks about how to keep a travel diary .

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Unfortunately, it’s common for many of us to leave money in the ATO’s pocket that should be in our tax refunds. Often, the reason is simply because we don’t have the right evidence to support a claim. At Etax, it’s our job to help you get the best possible tax refund each year, so we’ve created these tax resources to make it easier for you to keep track.

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Etax has prepared this business income and expenses spreadsheet to help you keep track of your business, freelance or contract finances (inc. share economy work). This simple spreadsheet will help you keep accurate records to support your claims on your tax return.

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Travel Diary

Etax has prepared a travel diary template so you can record your business travel and maximise your travel deductions on your tax return.

Download a travel diary PDF for you business trips

Be sure to read our work related travel expenses guide for more detail about the types of travel you can claim.

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Laundry Diary

Use this laundry diary to help you keep a list all of your laundry expenses so you can claim them on your next tax return. They may not seem much, but it’s surprising how fast the cost of all those washes and dry cleaning mounts up over a year.

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Statutory Declaration Form

An official statutory declaration form you can use to declare that items on your tax return are true if you no longer have the official evidence.

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Authorisation Letters

If you need to authorise someone else to act on your behalf with regard to any part of your tax return, or you do not have access to an Australian bank account, please get in touch. We can provide you with instruction for how to provide authority for others to assist you.

Send us an email to let us know what assistance you need or if you wish to provide alternative bank details

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Individual Tax Return Checklist – Basic

This Individual Tax Return Checklist contains a basic list of supporting documents you will need to complete your tax return. Need some extra help with tax deductions? Read our blog here.

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Individual Tax Return Checklist – Advanced

This Individual Tax Return Checklist contains a comprehensive list of supporting documents you will need to complete your tax return.

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Our vehicle logbook template and tax resources to help with your expense tracking are provided free for self-guided tax return activities. It is okay to use them for personal purposes, but it is not legal to re-distribute, re-brand or sell these materials, or their contents, without prior authorisation.

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travel diary example ato

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Travel Diary Domestic

Travel Diary Domestic is a simple program to use. It includes a diary to comply with ATO requirements and also a place to record all of your travel related expenses. The reports include the Travel Diary and Travel Expenses totalled by category and also provide a summary of all transactions for each category for a specified date range.

TIPS, HINTS & LINKS Home takes you to https://www.taxrecord.com.au/home/

TRAVEL DIARY Complete the following: •    Date of Activity •    Start Time •    Finish Time •    Location of Activity •    Details of Business Activity •    Save creates the entry

Travel Diary Report – enter start date and end date and “generate report”.  This shows a detailed report of all travel diary entries for that period listed in date order.

TRAVEL EXPENSES Complete the following: •    Date •    Payee who the expense was paid to. To add a regular payee use Manage Payees. The payee will be saved for future use •    Details enter extra information in relation to the expense •    Category – Drop down list for standard expenses. To add your own category click “Manage Categories”. •    Amount $ price of expense •    Work Percentage if the expense is not 100% used for work change the % to the work percentage •    Save creates the expense item.

Reports Generated – Shows reports generated. Data is as at generated date a new report must be generated to reflect any changes.

Travel Expenses – enter start date and end date and “generate report”.  This shows a detailed report for all travel expenses for that period listed in date order.

Travel Expense Categories – enter start date, end dated and choose a category.  This shows a detailed report for the selected category for that period.

Travel Expenses All Categories – enter start date and end date and “generate report”.  This shows a detailed report for all travel expenses listed within each category.

All Reports can be saved to your device or printed using the information on the screen.

ATO Travel links:

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/occupation-and-industry-specific-guides

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/overnight-travel-expenses-and-allowances/keeping-travel-expense-records

The information included on these pages is of a general nature and should be used only as a guide. Information may apply differently to different people in different circumstances. Taxation and related laws and practices can change frequently and without warning and caution must be exercised when relying on any information. Advice specific to an individual’s situation should be sought from a qualified and, where required by law, registered source.

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United Arab Emirates struggles to recover after heaviest recorded rainfall ever hits desert nation

The United Arab Emirates is struggled to recover from the heaviest recorded rainfall ever to hit the desert nation, as its main airport worked to restore normal operations even as floodwater still covered portions of major highways and roads. (AP video/Malak Harb)

A man walks along a road barrier among floodwater caused by heavy rain on Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world's busiest airfield for international travel. (AP Photo/Christopher Pike)

A man walks along a road barrier among floodwater caused by heavy rain on Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

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A man carries luggage through floodwater caused by heavy rain while waiting for transportation on Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

An abandoned vehicle stands in floodwater caused by heavy rain with the Burj Khalifa, the world’s tallest building, seen on the background, in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

People wait for transportation amidst floodwater caused by heavy rain on Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

A man carries a child through floodwater caused by heavy rain while waiting for transportation on Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

Vehicles drive through standing floodwater caused by heavy rain on an onramp to Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

Vehicles drive through standing floodwater caused by heavy rain on Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

People wait for transportation on Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

People walk through floodwater caused by heavy rain while waiting for transportation on Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

Abandoned vehicles stand in floodwater caused by heavy rain along Sheikh Zayed Road highway in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

An abandoned vehicle stands in floodwater caused by heavy rain in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

A flooded street by heavy rain is seen, with the Burj Khalifa, the world’s tallest building, on the background, in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

A man walks through standing floodwater caused by heavy rain with the Burj Khalifa, the world’s tallest building, seen in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

A man walks through standing floodwater caused by heavy rain in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

A group of people work to recover an abandoned vehicle taken by floodwater caused by heavy rain in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

Vehicles drive through standing floodwater caused by heavy rain in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Christopher Pike)

A man walks through floodwater in the Mudon neighborhood in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded — a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Jon Gambrell)

Civil defense officials bring water on a raft to a family in the Mudon neighborhood in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded — a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Jon Gambrell)

Dubai civil defense officials drive through floodwater in the Mudon neighborhood in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded — a deluge that flooded out Dubai International Airport and disrupted flights through the world’s busiest airfield for international travel. (AP Photo/Jon Gambrell)

XXXXX in Dubai, United Arab Emirates, Monday, Jan. 8, 2024. XXXXX. (AP Photo/Jon Gambrell)

DUBAI, United Arab Emirates (AP) — The United Arab Emirates tried to wring itself out Thursday after the heaviest recorded rainfall ever to hit the desert nation , with its main airport allowing more flights even as floodwater still covered portions of major highways and communities.

Dubai International Airport, the world’s busiest for international travel , allowed global carriers on Thursday morning to again fly into Terminal 1 at the airfield. And long-haul carrier Emirates, crucial to East-West travel, began allowing local passengers to arrive at Terminal 3, their base of operations.

However, Dubai Airports CEO Paul Griffiths said in an interview with The Associated Press that the airfield needed at least another 24 hours to resume operations close to its usual schedule. Meanwhile, one desert community in Dubai saw floodwaters continue to rise Thursday to as much as 1 meter (3 feet) as civil defense officials struggled to pump out the water.

“We were looking at the radar thinking, ‘Goodness, if this hits, then it’s going to be cataclysmic,’” Griffiths said of the storm. “And indeed it was.”

FILE - People walk through floodwater caused by heavy rain while waiting for transportation on Sheikh Zayed Road highway in Dubai, United Arab Emirates, April 18, 2024. A new report says climate change played a role in the floods. (AP Photo/Christopher Pike, File)

The airport ended up needing 22 tankers with vacuum pumps to get water off its grounds. Griffiths acknowledged that taxiways flooded during the rains, though the airport’s runways remained free of water to safely operate. Online videos of a FlyDubai flight landing with its reverse thrust spraying out water caught the world’s attention.

“It looks dramatic, but it actually isn’t that dramatic,” Griffiths said.

Emirates, whose operations had been struggling since the storm Tuesday, had stopped travelers flying out of the UAE from checking into their flights as they tried to move out connecting passengers. Pilots and flight crews also had a hard time reaching the airport given the water on roadways.

But on Thursday, Emirates lifted that order to allow customers into the airport. That saw some 2,000 people come into Terminal 3, again sparking long lines, Griffiths said.

Others who arrived at the airport described hourslong waits to get their baggage, with some just giving up to head home or to whatever hotel would have them.

Two men walk through floodwater in Dubai, United Arab Emirates, Wednesday, April 17, 2024. The desert nation of the United Arab Emirates attempted to dry out Wednesday from the heaviest rain ever recorded there after a deluge flooded out Dubai International Airport, disrupting the world's busiest airfield for international travel. (AP Photo/Jon Gambrell)

Two men walk through floodwater in Dubai, United Arab Emirates, Wednesday, April 17, 2024. (AP Photo/Jon Gambrell)

The UAE, a hereditarily ruled, autocratic nation on the Arabian Peninsula, typically sees little rainfall in its arid desert climate. However, a massive storm forecasters had been warning about for days blew through the country’s seven sheikhdoms.

By the end of Tuesday, more than 142 millimeters (5.59 inches) of rainfall had soaked Dubai over 24 hours. An average year sees 94.7 millimeters (3.73 inches) of rain at Dubai International Airport. Other areas of the country saw even more precipitation.

Meanwhile, intense floods also have struck neighboring Oman in recent days. Authorities on Thursday raised the death toll from those storms to at least 21 killed.

The UAE’s drainage systems quickly became overwhelmed Tuesday, flooding out neighborhoods, business districts and even portions of the 12-lane Sheikh Zayed Road highway running through Dubai.

The state-run WAM news agency called the rain “a historic weather event” that surpassed “anything documented since the start of data collection in 1949.”

A tanker truck sits abandoned in floodwater in Dubai, United Arab Emirates, Thursday, April 18, 2024. The United Arab Emirates attempted to dry out Thursday from the heaviest rain the desert nation has ever recorded, a deluge that flooded out Dubai International Airport and disrupted flights through the world's busiest airfield for international travel. (AP Photo/Jon Gambrell)

In a message to the nation late Wednesday, Emirati leader Sheikh Mohammed bin Zayed Al Nahyan, the ruler of Abu Dhabi, said authorities would “quickly work on studying the condition of infrastructure throughout the UAE and to limit the damage caused.”

On Thursday, people waded through oil-slicked floodwater to reach cars earlier abandoned, checking to see if their engines still ran. Tanker trucks with vacuums began reaching some areas outside of Dubai’s downtown core for the first time as well. Schools remain closed until next week.

Vehicles sit abandoned in floodwater covering a major road in Dubai, United Arab Emirates, Wednesday, April 17, 2024. Heavy thunderstorms lashed the United Arab Emirates on Tuesday, dumping over a year and a half's worth of rain on the desert city-state of Dubai in the span of hours as it flooded out portions of major highways and its international airport. (AP Photo/Jon Gambrell)

Vehicles sit abandoned in floodwater covering a major road in Dubai, United Arab Emirates, April 17, 2024. (AP Photo/Jon Gambrell)

Authorities have offered no overall damage or injury information from the floods, which killed at least one person.

However, at least one community saw the effects of the rainfall only get worse Thursday. Mudon, a development by the state-owned Dubai Properties, saw flooding in one neighborhood reach as much as 1 meter. Civil defense workers tried to pump the water out, but it was a struggle as people waded through the floodwater.

Residents of Mudon, who spoke to the AP on condition of anonymity given the UAE’s strict laws governing speech, described putting together the equivalent of nearly $2,000 to get a tanker to the community Wednesday. They alleged the developers did nothing to help prior to that, even as they called and emailed. They also said a nearby sewage processing facility failed, bringing more water into their homes.

“A lot of people were in denial of how bad it was,” one homeowner said as civil defense officials waded through the water, bringing bottled water on a raft.

Dubai Holding, a state-owned company that has Dubai Properties as an arm, did not respond to questions. It’s part of a wider nexus that U.S. diplomats have called “Dubai Inc.” — all properties overseen by the city-state’s ruling family.

The flooding sparked speculation that the UAE’s aggressive campaign of cloud seeding — flying small planes through clouds dispersing chemicals aimed at getting rain to fall — may have contributed to the deluge. But experts said the storm systems that produced the rain were forecast well in advance and that cloud seeding alone would not have caused such flooding.

Scientists also say climate change is responsible for more intense and more frequent extreme storms, droughts, floods and wildfires around the world. Dubai hosted the United Nations’ COP28 climate talks just last year.

Abu Dhabi’s state-linked newspaper The National in an editorial Thursday described the heavy rains as a warning to countries in the wider Persian Gulf region to “climate-proof their futures.”

“The scale of this task is more daunting than it appears even at first glance, because such changes involve changing the urban environment of a region that for as long as it has been inhabited, has experienced little but heat and sand,” the newspaper said.

JON GAMBRELL

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COMMENTS

  1. Keeping travel expense records

    Travel diary or similar record of your travel activities. You need to keep your travel expense records for 5 years from the date you lodge your tax return. If you don't keep written records of your travel expenses, you can't claim your travel expenses as a deduction. If you receive a travel allowance from your employer, you may be eligible for ...

  2. PDF Format of the Travel Diary

    The ATO requires that the diary must be signed by the employee and contain all of the following details, at the minimum, for each work activity during the trip to support the fact that the travel activities are business related: The place where the activity was undertaken; The date and approximate time when the activity commenced;

  3. 2023 FBT series: When do you need to keep a travel diary?

    What is a 'travel diary'? A travel diary is a record maintained by an employee that provides details of their travel movements, including the dates, places, times and duration of activities when travelling for work. While the ATO does not require travel diaries to be recorded in a specific format, minimum requirements have been outlined by ...

  4. Documents to support and verify your claims

    a travel diary for each trip that was for6 nights or more - the diary must show what you did each day for work or private purposes while travelling; details of any private travel, for example a holiday after work-related travel and an explanation of how you apportioned your claim

  5. myTax 2022 Work-related travel expenses

    If the expense was for both work and private purposes, you can only claim a deduction for the work-related portion. If your total claim for work-related expenses is more than $300, you must have written evidence to prove your claims. Work-related travel expenses include: public transport, air travel and taxi fares. short-term car hire.

  6. MT 2038

    PREAMBLE. This Ruling addresses the operation and application of the FBT travel diary requirements. An employee must keep and give his employer a travel diary in situations where the employer pays or reimburses the employee's expenses of travel outside Australia, in order that the employer can claim a reduction in the taxable value of the benefit.

  7. 2023 FBT series: Accommodation, food and drink expenses

    In August 2021, the Australian Taxation Office (ATO) finalised Taxation Ruling TR 2021/4 and PCG 2021/3, which provide guidance on the income tax deductibility of accommodation, food and drink expenses incurred in connection with travel.To the extent that an employer provides these types of benefits to employees, these rulings will be relevant in determining the extent that these expenses may ...

  8. PDF Fringe Benefits Tax (FBT) Travel Diaries

    A travel diary is required to include: The name of the person who has travelled; The departure date (from home or office); The return date (to home); A record of the number of nights the person is away from home (the number of nights away from home includes transit time); A record of the place an activity was undertaken;

  9. Business Travel Expenses ATO

    If the other conditions of claiming a deduction for travel are met, examples of tax deductible travel expenses include: ... Each year the ATO sets a reasonable travel allowance that covers ... when you are away from home for 6 or more consecutive nights (whether domestic or overseas), a travel diary must be maintained in order to claim a ...

  10. Travel Diary Overseas

    Travel Diary Overseas is a simple program to use. It includes a diary to comply with ATO requirements and also a place to record all of your travel related expenses. The reports include the Travel Diary and Travel Expenses totalled by category and also provide a summary of all transactions for each category for a specified date range. TIPS ...

  11. ATO guidance on costs of travelling

    In brief. On 17 February 2021, the Australian Taxation Office (ATO) released the following new guidance in relation to whether an employee is "travelling on work" or otherwise, and the income tax and fringe benefits tax (FBT) treatment of associated travel expenses: Draft Taxation Ruling TR 2021/D1: Income tax and fringe benefit tax ...

  12. ATO Reasonable Travel Allowances 2024

    For the 2019-20 income year the reasonable amount for overtime meal expenses is $31.25. The reasonable travel and overtime meal allowance expense amounts commencing 1 July 2019 for the 2019-20 income year are contained in Tax Determination TD 2019/11 (issued 3 July 2019). Download the PDF or view online here.

  13. Work-Related Travel Expenses

    If you incur travel expenses related to performing your job, you might be able to claim a tax deduction from the ATO. To be eligible for claiming work-related travel expenses on your tax return, you must fulfil the following criteria: ... Note that if you are on a work trip for more than 6 nights, you will need to keep a travel diary in ...

  14. 2021 Travel Expenses Explained

    Overseas travel expenses - this includes food and drink as well as incidentals when travelling overseas. Car costs - such as fuel, oil, repair and maintenance. (For the 2020-21 income year, the reasonable amount for overtime meal expenses is $31.23 per day, for example.)

  15. Why you need to keep a travel diary (and how to do it)

    A travel diary is a saving grace that removes any guesswork, and saves you time when it comes to reporting what you did. Of course, not all business trips warrant a travel diary. If trips are less than six nights and predominantly for business, then keeping track of personal expenses may not be necessary. However, if using a travel diary brings ...

  16. How To Track Your Work Travel For Tax

    This video is a guide for tracking your work related travel for tax deductions. Patreon: https://www.patreon.com/reececaruso Youtube: https://www.youtube.c...

  17. In regards to FBT and a travel diary

    ATO Community / Tax & Super for Business / Lodging And Reporting; In regards to FBT and a travel diary - what % would be the threshold of private incidental. ... When keeping a travel diary. it's important to record the hours for business and private. There isn't a percentage rate as such. It depends on each day's entries as they could vary.

  18. Vehicle Logbook Template & Other Expense Tracking Resources

    Download. For personal use only. Our vehicle logbook template and tax resources to help with your expense tracking are provided free for self-guided tax return activities. It is okay to use them for personal purposes, but it is not legal to re-distribute, re-brand or sell these materials, or their contents, without prior authorisation.

  19. Travel Diary Domestic

    Travel Diary Domestic is a simple program to use. It includes a diary to comply with ATO requirements and also a place to record all of your travel related expenses. The reports include the Travel Diary and Travel Expenses totalled by category and also provide a summary of all transactions for each category for a specified date range. Travel ...

  20. Heaviest recorded rainfall hits United Arab Emirates and Dubai airport

    And long-haul carrier Emirates, crucial to East-West travel, began allowing local passengers to arrive at Terminal 3, their base of operations. However, Dubai Airports CEO Paul Griffiths said in an interview with The Associated Press that the airfield needed at least another 24 hours to resume operations close to its usual schedule.