Commonwealth Consolidated Acts Commonwealth Consolidated ActsGeneral
(1) A business travel expense is a * travel expense, in so far as you incur it in producing your assessable income other than salary or wages.
(2) A loss or outgoing is a travel expense if you incur it for travel by you that involves you being away from your ordinary residence for at least one night. The travel may be within or outside Australia.
Salary and wages travel expenses excluded
(3) In so far as you incur * travel expenses in producing your salary or wages, the expenses are not treated as * business travel expenses. Instead, they are dealt with as * work expenses in Subdivision 900 - B.
Note: This Division also applies to withholding payments that are not salary or wages: see subsection 900 - 12(3).
Travel allowance expenses excluded
(4) * Travel allowance expenses are not treated as * business travel expenses. They too are dealt with as * work expenses in Subdivision 900 - B.
Motor vehicle expenses excluded
(5) A loss or outgoing to do with a * motor vehicle is not treated as a * business travel expense unless it is:
(a) a loss or outgoing incurred, or a payment made, in respect of travel outside Australia; or
(b) a taxi fare or similar loss or outgoing.
However, most * motor vehicle expenses are covered by the rules about * car expenses. See Division 28 and Subdivision 900 - C.