Hot Issues
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5 strategies for successful ‘work from home’ policies
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Small businesses: don’t forget your FBT concessions
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ATO chases $172bn in undeclared contractor income
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‘Penalties will resume’: ATO flips the switch on debt recovery
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JobMaker Hiring Credit rules and reporting
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ATO data-matching: JobMaker
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A broad range of Calculators.
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ATO Small Business Newsroom
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ATO’s good-faith approach to crypto won’t last much longer
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‘Much more complex’: ATO introduces new partnership profit guidelines
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Cost of retirement up in December quarter
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Contributing to Superannuation
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ATO tipped to pounce once JobKeeper ends
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What’s Happening to Small Business Loans in Australia?
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ATO Revs Up As JobKeeper Set To End In March 2021
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Small businesses urged to register assets before insolvency explosion.
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ASIC sounds warning around high-yield bond scams
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JobMaker Resources - ATO
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Government mulls HECS-style business loans
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Industry pressure forces ATO’s hand on STP deadline
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$36bn withdrawn from super during COVID-19
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ATO opens claims for first JobMaker quarter
Article archive
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Quarter 1 January - March 2021
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Quarter 4 October - December 2020
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Quarter 3 July - September 2020
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Quarter 2 April - June 2020
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Quarter 1 January - March 2020
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Quarter 4 October - December 2019
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Quarter 3 July - September 2019
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Quarter 2 April - June 2019
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Quarter 1 January - March 2019
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Quarter 4 October - December 2018
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Quarter 3 July - September 2018
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Quarter 2 April - June 2018
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Quarter 1 January - March 2018
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Quarter 4 October - December 2017
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Quarter 3 July - September 2017
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Quarter 2 April - June 2017
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Quarter 1 January - March 2017
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Quarter 4 October - December 2016
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Quarter 3 July - September 2016
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Quarter 2 April - June 2016
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Quarter 1 January - March 2016
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Quarter 4 October - December 2015
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Quarter 3 July - September 2015
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Quarter 2 April - June 2015
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Quarter 1 January - March 2015
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Quarter 4 October - December 2014
Quarter 3 of, 2020 archive
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September update of latest COVID-19 initiatives.
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ATO JobKeeper 2.0 guidance surfaces
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Expats Return to Australia – Travel Expenses
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Profession to be relied on for post-JobKeeper turnover certificates
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Update of Superannuation contribution rules from July 1, 2020
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Expats & COVID-19 Impacts on tax residency
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Economic recovery could be slower than anticipated: RBA
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High Court rules in favour of employers on personal leave accruals
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JobKeeper Phase 2 - Latest Update
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Payroll Tax 2020 concessions and JobKeeper
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High alert issued over myGov tax time scam
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Extended director penalty regime to catch out ‘zombie companies’
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SG amnesty deadline - 7 September
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‘Hundreds’ to be contacted in ATO early super compliance blitz
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90,000 SMEs to benefit from new JobTrainer program
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Work Related expenses – 2020
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‘Everyone is now on notice’: ATO acquires COVID-19 data on 3m Aussies
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Extra Tools & Resources for our clients.
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Year End Tax Deductions – “equipment”
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Home Office Claims 2020
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Early release of super sees ‘high take-up’
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Tax time 2020: ATO homes in on rental deduction claims
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ATO announces Div 7A COVID-19 assistance
Expats Return to Australia – Travel Expenses

 

One of the conditions of deductibility of travel expenses, is that the expense is not a private or domestic nature.

 

       
The relevant preliminary views of the Commissioner:-
 
  • the fact that the employee is working remotely does not make the cost of travel to that place deductible – for example, where a person who was working on an overseas secondment, returns to Australia due to COVID-19 and continues working remotely from their Australian home
     
  • expenses incurred in travel undertaken in relocating for work are not deductible – they are a prerequisite to work
     
  • where an employee has relocated for work, but retains a connection to their previous home (e.g. family) costs incurred for travel between their new work location and their previous home for private reasons are not deductible, even if their employer agrees to provide or fund the travel.
     
  • The same results may not occur, if the expat as a non-resident has the travel costs paid by their overseas employer.  The challenge then, is to explain how to have an Australian home to return to, if arguing non-residency.  
 
 
 
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