Mackenzie is a casual employee. Mackenzie is rostered to work various shifts at various locations within commuting distance of her home, taking her anywhere between ten minutes and one hour depending on the location.

Occasionally Mackenzie is required to commute between locations and in doing so uses her own car; however, travel is not a fundamental part of Mackenzie's employment. There is no requirement for Mackenzie to work from home. Mackenzie is paid an annual salary and is not provided a travel allowance or reimbursed for her travel expenses. Mackenzie is required to have available at the commencement and duration for the rostered shift protective eyewear, gloves, face mask, high visibility vest, helmet, coveralls and safety boots. Mackenzie is also required to wear a supplied uniform.

These items are transported by Mackenzie in a small overnight bag, which when packed weighs approximately 12 kgs. At each location there are lockers available for storage.

a) Is the travel between home and work deductibility?

b) Is the travel between workplaces deductible?

Answer rating: 100% (QA)

Deductibility of Travel Expenses for Mackenzie a Travel between home and work Generallytravel betwee... View the full answer