Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.95

General

(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.

Travel expense

(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 payments that are not salary or wages, but are PAYE earnings: see
section 900- 12.

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.