Tax Deductions for Travel Agents

• Determining clients’ travel and accommodation requirements, suggesting itineraries, and  making reservations.
• Providing information on tourist attractions, visa requirements, travel insurance, customs procedures, and tour availability.
• Collecting payments and issuing clients’ itineraries, relevant documentation, tickets for travel and vouchers for accommodation.

Typical tax deductions include:

• Travel expenses associated with attending conferences, seminars, training courses, and industry promotions are usually for work and deductible. Expenses include airfares, accommodation, meals, and incidentals. 
• Education, familiarisation and other similar travel if undertaken specifically for work purposes (and not a holiday). Must meet the guidelines in the 2008 Sanchez case.
• Entry fees to tourist’s attractions where the sole purpose of the visit was for work related purposes.
• Phone, internet and home office expenses (less private portion).
• Compulsory corporate uniforms that include the company logo and are distinctive. Must not be conventional clothing.
• Self-education courses. For example, Cert III in Tourism (Retail Travel Sales).
• Magazines and books related to travel, holidays, sales, customer service, and management.  

Non-deductible expenses:

• Educational and familiarisation travel which is a holiday.
• Travel for industry functions which includes entertainment i.e. three course meal, band, and alcolholic drinks.  
• Passport application and renewal fees (as it relates to the personal right to travel to an overseas destination).
• Travel insurance.