Co-existing work locations travel involves travel which can be attributed to the employee having to work in more than one location. This is the case where:
- The travel is directly between work locations, or between home and an alternative work location, and
- It is reasonable to conclude that the travel is undertaken in performing the employee's work activities because of the requirement to work in more than one location.
Co-existing work locations travel will be tax deductible where the travel is attributable to the employee having to work in more than one place, rather than a choice of where to live.