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Foundations of Tax 2021-23 – Session 4: Allowable deductions: Motor vehicles and travel

The concept of allowable deductions forms a critical part in determining a taxpayer’s liability to income tax. This practical session explores the concept of an allowable deduction from the perspective of an individual taxpayer who has incurred travel expenses. 
This session was recorded on 20 September 2021.
On successful completion of this topic, participants should be able to: 
  • Identify the legislation and Commissioner’s guidance that relate to travel expense claims 
  • Identify an “itinerant worker” and their travel expense rules 
  • Explain the other exceptions to the home-work rule - i.e. heavy or bulky equipment, on-call travel 
  • Demonstrate an understanding of the major issues associated with employee use of cars in the production of assessable income 
  • Determine the tax outcome for employee travel expenses in various client scenarios.
This session forms part of the Foundations of Tax Series.

These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.

Tristan Webb 
Senior Tax and Superannuation Trainer, Chartered Accountants ANZ
Tristan has more than 25 years’ tax experience in organisations such as the Australian Taxation Office, PwC, CCH and HLB Mann Judd. He was the national tax director at Crowe Horwath immediately before joining Chartered Accountants ANZ. His role required a good working knowledge of tax and risk issues for mid-tier accounting firms operating in the small to medium enterprise (SME) sector. Tristan’s expertise is in company and trust taxation for SMEs and high net worth clients.


Topic: Tax

Sub-Topic: Business Tax, Employment Taxes - PAYE, PAYG & FBT, Income Tax, International Tax, State/Territory Taxes, Tax Administration

Format: Recorded Webinar

Proficiency Level: Foundation

CPD: Upto 1.5 hours