TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?

What this Ruling is about 1. This Ruling sets out when an employee can deduct transport expenses under section 8-1 of the Income Tax Assessment Act 1997. This includes the cost of travel by airline, train, taxi, car, bus, boat, or other vehicle. 2. This Ruling explains that transport expenses incurred for ordinary travel between home and...