Business travel rates 2008-09
The Tax Office has released the 2008-09 travel, accommodation and meal allowance rates.
When claiming travel allowance expenses and overtime meal allowance expenses the following key points must be remembered:
- The claim must be allowable - A deduction claim cannot exceed the amount actually incurred for work-related purposes. The payment of an allowance does not of itself allow a deduction to be claimed.
- An allowance must be paid - The substantiation exception only applies if the employee is paid an overtime meal allowance or a travel allowance. The allowance must have an identifiable connection with the nature of the expense covered.
- For travel allowance expenses - The employee must sleep away from home.
- The substantiation exception - Where the amount claimed is no more than the applicable reasonable amount, substantiation of the claim with written evidence is not required.
- Claims in excess of reasonable amounts - If the amount claimed is more than the reasonable amount, the whole claim must be substantiated with written evidence, not just the excess.
- Verification of reasonable claims - In appropriate cases, where the substantiation exception is relied on, the employee may still be required to show:
- How they worked out their claim;
- An entitlement to a deduction (for example that work-related travel was undertaken);
- A bona fide travel allowance was paid; and
- If accommodation is claimed, that commercial accommodation was used.
- Tax return treatment - Where a travel or overtime meal allowance which does not exceed the reasonable amounts is not shown on the payment summary, and it has been fully spent on deductible expenses, neither the allowances nor the expenses need be shown on the employee's tax return.
If an amount less than the allowance has been spent, the income tax return must include the allowance and the expense claimed.
Whenever a claim is made for overtime meal or travel allowance expenses the allowance must also be included in the tax return.
For a detailed listing of the ‘reasonable amounts’ as outlined by the Tax Commissioner see below Appendix.
Appendix: Business Travel Rates 2008-09
The reasonable amounts for daily travel allowance expenses, according to salary levels and destinations, for the 2008-09 income year are shown in Tables 1 to 5 as follows:
|
Table 1: Employee's annual salary - $90,000 or below | ||||
|
Place |
Accomm. |
Food & drink |
Incidentals |
Total |
|
Adelaide |
145 |
85.40 |
15.90 |
246.30 |
|
Brisbane |
198 |
85.40 |
15.90 |
299.30 |
|
Canberra |
133 |
85.40 |
15.90 |
234.30 |
|
Darwin |
159 |
85.40 |
15.90 |
260.30 |
|
Hobart |
117 |
85.40 |
15.90 |
218.30 |
|
Melbourne |
162 |
85.40 |
15.90 |
263.30 |
|
Perth |
148 |
85.40 |
15.90 |
249.30 |
|
Sydney |
183 |
85.40 |
15.90 |
284.30 |
|
High cost country centres |
See Table 4 |
85.40 |
15.90 |
Variable - see Table 4 |
|
Tier 2 country centres (see Table 5) |
106 |
B'fast 18.85 |
15.90 |
199.45 |
|
Other country centres |
89 |
B'fast 18.85 |
15.90 |
182.45 |
|
Table 2: Employee's annual salary - $90,001 - $160,100 | ||||
|
Place |
Accomm. |
Food and drink |
Incidentals |
Total |
|
Adelaide |
155 |
100.80 |
22.70 |
278.50 |
|
Brisbane |
228 |
100.80 |
22.70 |
351.50 |
|
Canberra |
168 |
100.80 |
22.70 |
291.50 |
|
Darwin |
170 |
100.80 |
22.70 |
293.50 |
|
Hobart |
150 |
100.80 |
22.70 |
273.50 |
|
Melbourne |
192 |
100.80 |
22.70 |
315.50 |
|
Perth |
184 |
100.80 |
22.70 |
307.50 |
|
Sydney |
200 |
100.80 |
22.70 |
323.50 |
|
High cost country centres |
See Table 4 |
100.80 |
22.70 |
Variable - see Table 4 |
|
Tier 2 country centres (see Table 5) |
127 |
B'fast 21.10 |
22.70 |
234.30 |
|
Other country centres |
107 |
B'fast 21.10 |
22.70 |
214.30 |
|
Table 3: Employee's annual salary - $160,101 and above | ||||
|
Place |
Accomm. |
Food & drink |
Incidentals |
Total |
|
Adelaide |
209 |
118.30 |
22.70 |
350 |
|
Brisbane |
231 |
118.30 |
22.70 |
372 |
|
Canberra |
216 |
118.30 |
22.70 |
357 |
|
Darwin |
195 |
118.30 |
22.70 |
336 |
|
Hobart |
195 |
118.30 |
22.70 |
336 |
|
Melbourne |
265 |
118.30 |
22.70 |
406 |
|
Perth |
275 |
118.30 |
22.70 |
416 |
|
Sydney |
265 |
118.30 |
22.70 |
406 |
|
Country centres |
$186, or the relevant amount in Table 4 if higher |
118.30 |
22.70 |
Variable - see Table 4 if applicable |
|
Table 4: High cost country centres - accommodation expenses | |||
|
Country centre |
$ |
Country centre |
$ |
|
Ballarat (VIC) |
116.00 |
Kalgoorlie (WA) |
116.50 |
|
Bendigo (VIC) |
122.00 |
Karratha (WA) |
243.50 |
|
Broome (WA) |
173.00 |
Kununurra (WA) |
147.00 |
|
Burnie (TAS) |
123.00 |
Launceston (TAS) |
115.50 |
|
Cairns (QLD) |
120.50 |
Mackay (QLD) |
112.00 |
|
Carnarvon (WA) |
133.00 |
Maitland (NSW) |
108.00 |
|
Christmas Island (WA) |
122.50 |
Mount Gambier (SA) |
107.00 |
|
Cocos (Keeling) Islands |
110.00 |
Mount Isa (QLD) |
115.00 |
|
Dampier (WA) |
158.50 |
Naracoorte (SA) |
106.00 |
|
Derby (WA) |
165.00 |
Newcastle (NSW) |
116.50 |
|
Devonport (TAS) |
115.50 |
Newman (WA) |
150.00 |
|
Emerald (QLD) |
106.00 |
Norfolk Island |
108.00 |
|
Exmouth (WA) |
173.50 |
Pt Hedland (WA) |
247.00 |
|
Geraldton (WA) |
116.00 |
Pt Lincoln (SA) |
106.00 |
|
Gladstone (QLD) |
111.00 |
Port Macquarie (NSW) |
115.00 |
|
Gold Coast (QLD) |
135.00 |
Thursday Island (QLD) |
180.00 |
|
Halls Creek (WA) |
132.00 |
Warrnambool (VIC) |
113.00 |
|
Hervey Bay (QLD) |
109.50 |
Weipa (QLD) |
138.00 |
|
Horn Island (QLD) |
139.00 |
Wilpena-Pound (SA) |
135.00 |
|
Jabiru (NT) |
190.00 |
Wonthaggi (VIC) |
122.00 |
|
Kadina (SA) |
107.00 |
Yulara (NT) |
313.00 |
|
Table 5: Tier 2 country centres | |
|
Country centre |
Country centre |
|
Albany (WA) |
Geelong (VIC) |
|
Alice Springs (NT) |
Horsham (VIC) |
|
Bairnsdale (VIC) |
Innisfail (QLD) |
|
Bathurst (NSW) |
Port Augusta (SA) |
|
Bordertown (SA) |
Portland (VIC) |
|
Bright (VIC) |
Renmark (SA) |
|
Broken Hill (NSW) |
Roma (QLD) |
|
Bunbury (WA) |
Orange (NSW) |
|
Castlemaine (VIC) |
Seymour (VIC) |
|
Ceduna (SA) |
Swan Hill (VIC) |
|
Dalby (QLD) |
Townsville (QLD) |
|
Dubbo (NSW) |
Wagga Wagga (NSW) |
|
Echuca (VIC) |
Whyalla (SA) |
|
Esperance (WA) |
Wollongong (NSW) |
Overseas travel rates are also available. Contact your Chartered Accountant should you need more information.
