Hot Issues
spacer
2020 is coming to an end. Phew!!
spacer
Victorian State Budget Overview 2020 - 2021
spacer
Employee Christmas Parties and Gifts – Any FBT?
spacer
FBT – Christmas Parties and Taxi Fares
spacer
JobMaker hiring credit given green light despite ongoing concerns
spacer
Super, death, and taxes
spacer
ATO extends JobKeeper deadlines ahead of Christmas
spacer
Small-business coronavirus grants set to be income tax-free under new bill
spacer
How Australians are taking advantage of income tax cuts
spacer
Part 1 – Budget reminders. Under the Hood.
spacer
Part 2 – Budget reminders. Under the Hood.
spacer
Part 3 – Budget reminders. Under the Hood.
spacer
Comprehensive list of COVID-19 initiatives and packages.
spacer
Businesses not meeting obligations warned as ATO restarts compliance programs
spacer
Employers cautioned over ‘hard and fast’ decline in turnover eligibility
spacer
‘Follow the spirt of the law’, warns ATO
spacer
$120m in JobKeeper clawed back by ATO, new compliance areas highlighted
spacer
Budget 2020 - A very comprehensive break down.
spacer
Budget 2020 - Fact Sheets
spacer
Budget 2020 - At a Glance, Overview, Outlook
spacer
Temporary home office expenses shortcut extended again
spacer
JobKeeper extension – changes implemented
spacer
JobKeeper Participants – are “workers”
spacer
Commissioner registers updated JobKeeper alternative tests
spacer
Varying Pay As You Go (PAYG) Instalments
spacer
Reminder of Medicare Levy Surcharge (MLS)
spacer
September update of latest COVID-19 initiatives.
spacer
ATO JobKeeper 2.0 guidance surfaces
spacer
Expats Return to Australia – Travel Expenses
spacer
Profession to be relied on for post-JobKeeper turnover certificates
spacer
Update of Superannuation contribution rules from July 1, 2020
spacer
Expats & COVID-19 Impacts on tax residency
spacer
Economic recovery could be slower than anticipated: RBA
spacer
High Court rules in favour of employers on personal leave accruals
Article archive
spacer
Quarter 3 July - September 2020
spacer
Quarter 2 April - June 2020
spacer
Quarter 1 January - March 2020
spacer
Quarter 4 October - December 2019
spacer
Quarter 3 July - September 2019
spacer
Quarter 2 April - June 2019
spacer
Quarter 1 January - March 2019
spacer
Quarter 4 October - December 2018
spacer
Quarter 3 July - September 2018
spacer
Quarter 2 April - June 2018
spacer
Quarter 1 January - March 2018
spacer
Quarter 4 October - December 2017
spacer
Quarter 3 July - September 2017
spacer
Quarter 2 April - June 2017
spacer
Quarter 1 January - March 2017
spacer
Quarter 4 October - December 2016
spacer
Quarter 3 July - September 2016
spacer
Quarter 2 April - June 2016
spacer
Quarter 1 January - March 2016
spacer
Quarter 4 October - December 2015
spacer
Quarter 3 July - September 2015
spacer
Quarter 2 April - June 2015
spacer
Quarter 1 January - March 2015
spacer
Quarter 4 October - December 2014
Expats Return to Australia – Travel Expenses

 

One of the conditions of deductibility of travel expenses, is that the expense is not a private or domestic nature.

 

       
The relevant preliminary views of the Commissioner:-
 
  • the fact that the employee is working remotely does not make the cost of travel to that place deductible – for example, where a person who was working on an overseas secondment, returns to Australia due to COVID-19 and continues working remotely from their Australian home
     
  • expenses incurred in travel undertaken in relocating for work are not deductible – they are a prerequisite to work
     
  • where an employee has relocated for work, but retains a connection to their previous home (e.g. family) costs incurred for travel between their new work location and their previous home for private reasons are not deductible, even if their employer agrees to provide or fund the travel.
     
  • The same results may not occur, if the expat as a non-resident has the travel costs paid by their overseas employer.  The challenge then, is to explain how to have an Australian home to return to, if arguing non-residency.  
 
 
 
AcctWeb

site By AcctWeb