Where an employee undertakes 'special demands' travel between home and a regular work location, the trip will be deductible work-related travel where being conducted in performing the employee's work activities.

Travel will be part of an employees work activities where:

  • The work activities require the employee to undertake the trip.
  • The employee is paid, directly or indirectly, to undertake the travel.
  • The employee is subject to the direction and control of the employer for the period of the travel.

Special demands travel involves travel between home and a regular work location where the journey (or part of the journey), is included in the activities for which the employee is paid under the express or implied terms of employment, and this is reasonable because of the special demands of the work.

Special demands are specific physical or logistical requirements of the work activity and include:

  • The remoteness of the work location.
  • A requirement to move continuously between changing work locations.
  • A requirement to work away from home for an extended period.
  • Other special circumstances of the work activity addressed in Taxation Ruling TR 2019/D7.