Travel between your home and work is usually not deductible — but there are times when it can be. The key is whether you’re travelling “on work” (as part of doing your job) or simply “to work.”

You’re generally travelling “on work” when your trip:

      Is part of your job duties (not for personal reasons), and

      Is necessary for you to do your work (for example, visiting clients or another work site).

Whether your travel can be claimed depends on if the place you’re going to is your regular workplace or an alternative workplace.

      Regular workplace: Ordinary travel between home and your usual work location is not deductible.

      Alternative workplace: If you need to travel from home to another work site — like a client’s office, a conference, or another branch of your employer — that travel is usually deductible, because it’s considered part of your work duties.

Example:
If you drive from home to a client meeting or to another office for the day, that travel could be deductible. But if you’re just commuting to your normal workplace, it’s not.

Please contact us directly if you need any help with this.

(Source: Information extract from The NTAA's May 2025 Tax Advisers' Voice)