You can claim travel expenses if you’re required to
travel away from your home overnight in the course of
performing your work duties. ‘Overnight’ could include
a mandatory rest break after being on duty and before
recommencing duty, that is of sufficient length for you to
sleep (around seven hours or more), and would usually
involve you taking up accommodation for that purpose.
Travel expenses can include meals, accommodation, fares
and incidental expenses that you incur and your employer
has not provided or reimbursed you for. Receiving an
allowance from your employer doesn’t automatically mean
you can claim a deduction. You need to be able to show
you were away overnight, you spent the money yourself,
and the travel was directly related to earning your income.

You can’t claim expenses for travelling between your
home and your usual sign‑on point. For example, if you live
in Melbourne and your usual sign‑on point is Newcastle,
you can’t claim the travel, accommodation or meals
between Melbourne and Newcastle.

You must have a record to prove it

You must have spent the money yourself and weren’t reimbursed

It must be directly related to earning your income

If you receive an overtime meal allowance under an
industrial law, award or agreement and it’s included in
your assessable income, you can claim the cost of the
meal that you buy and eat when you work overtime..

You can’t claim the cost of food, drinks or snacks
consumed during your shift if you do not travel away from
home overnight, even if you receive an allowance to cover
the meal expense. This is a private expense

You can claim the work‑related portion of other
expenses if they relate to your employment, including:
• aviation medical appointments and examinations
required by the Civil Aviation Safety Authority
• anti‑glare glasses, if used to counter glare and protect
against illness or injury
• rehydrating moisturisers and rehydrating hair
conditioners
• the decline in value of luggage used
for work purposes.

You generally can’t claim
a deduction if the cost was
met or reimbursed by your
employer