Q: When can I claim travel from home to workplace?

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Q: When can I claim travel from home to workplace?

Answer: Travel from home to workplace can be deductible only when the employee is “on call” and his/her work commences before leaving home. But the travel back to home will not be deductible because then the employee just worked at his/her workplace like any normal employee and then returned to home.
If a worker has to travel to his work more than once a day but his/her work commences at reaching his place of work, then it is not deductible travel

Example: 1 – Deductible:
In court case of FCT vs Collings, the employee was an IT consultant whose employment required her to be on call 24 hours a day supervising a major conversion of computer facilities that her employer provided to the clients. It was common for her to receive calls at home and to give advice to workers at the office anytime to a problem occurred. If she was unable to resolve the problem over the phone or through her computer at home, then she would travel to office to fix the problem. The court accepted that her travel from home to work was deductible for tax purposes because her work always commenced before she started travelling to her workplace.

Example: 2 – Deductible
John is a building supervisor for a site that operates 16 hours a day but John works at the site only from Monday to Friday 7am to 4pm. He is required to be “on call” outside these hours.
If John receives a call while at home and he provides instructions over the phone and then has to travel to his workplace then his travel from home to work is deductible because his work commences before he leaves his home.

Example: 3- Non-Deductible
In example 2, if John receives a call from his work and is simply requested to come to his work then travels to his work then the travel is not claimable because his work did not commence at his home.

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