Are the costs of travelling between work and home tax deductible?

1. The cost of travelling between work and home is usually private in nature and not deductible even if:
   • Minor work-related tasks are done on the way to work;
     
   • Travelling between work and home is required more than once a day;
     
   • The taxpayer is on call;
     
   • Access to public transport is limited;
     
   • The taxpayer works outside normal business hours; or
     
   • The taxpayer does some work at home.
     
2. However, deductions may be available for the travelling costs in some situations such as:
   • Between two separate workplaces;
     
   • From the taxpayer’s normal workplace to an alternative workplace, such as a client’s premises, and back to their normal workplace or directly home;
     
   • From the taxpayer’s home to an alternative workplace for work purposes, then to their normal workplace or directly home; and
     
   • From home to work if the taxpayer needs to carry bulky tools and equipment used for work and cannot leave them at their workplace.
     
3. Travelling between work and home may be deductible if the taxpayer carries out itinerant work. The following factors may indicate that the taxpayer does itinerant work:
   • Travel is a fundamental part of work, not just because it is convenient to the taxpayer or their employer;
     
   • The taxpayer travels to a 'web' of workplaces throughout the day;
     
   • The taxpayer’s home is a base of operations; and
     
   • The work site location is often uncertain;
     
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