A draft ruling has been issued (TR 2019/D7) that is yet to pass Parliament, which sets out when an employee can deduct transport expenses under section 8-1. This includes the cost of travel by airline, train, taxi, car, bus, boat or other vehicle. It is generally the case that transport expenses incurred for ordinary travel
Monthly Tax Notes
A comprehensive sets of Tax Notes with charts, tables and diagrams — at extremely competitive prices.