EIM31800 - Deductions: travel expenses: general: table of contents
This chapter provides general guidance on travel expenses.
Qualifying travel – Temporary workplace rules
| EIM32000 | Travel for necessary attendance: ordinary commuting, permanent and temporary workplaces |
Qualifying travel – Travelling Appointment rules
| EIM32350 | Travel in the performance of the duties of the employment |
Guidance applicable to both sets of rules
Introduction
| EIM31805 | Introduction |
| EIM31810 | Introduction: the tests to be passed |
| EIM31811 | Introduction: expenses do not have to be wholly and exclusively incurred: example |
Accommodation and subsistence
| EIM31815 | Accommodation and subsistence: include associated subsistence |
| EIM31816 | Accommodation and subsistence: example |
| EIM31817 | Accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: example |
| EIM31818 | Accommodation and subsistence: subsistence costs that are not attributable to the travel: example |
| EIM31820 | Accommodation and subsistence: other incidental costs |
Choice of route
| EIM31825 | Choice of route |
| EIM31826 | Choice of route: example |
| EIM31830 | Choice of route: costs incurred in error |
| EIM31831 | Choice of route: costs incurred in error: example |
Travel cards
| EIM31833 | Travel cards |
Scale of expenditure
| EIM31835 | Scale of expenditure |
| EIM31836 | Scale of expenditure: accommodation |
| EIM31837 | Scale of expenditure: subsistence |
| EIM31838 | Scale of expenditure: accommodation and subsistence: examples |
Directors' travelling expenses: Extra-Statutory Concession A4
| EIM31925 | Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration |
| EIM31930 | Directors' travelling expenses: Extra-Statutory Concession A4: certain directors who give services without remuneration: example |
| EIM31935 | Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice |
| EIM31940 | Directors' travelling expenses: Extra-Statutory Concession A4: directors who are acting on behalf of a professional practice: example |
Meetings of trade or professional associations
| EIM31945 | Meetings of trade or professional associations |
Overseas conferences, seminars and study tours
| EIM31950 | Overseas conferences, seminars and study tours |
| EIM31955 | Overseas conferences, seminars and study tours: case law |
| EIM31960 | Overseas conferences, seminars and study tours: getting evidence |
| EIM31965 | Overseas conferences, seminars and study tours: apportionment |
| EIM31970 | Overseas conferences, seminars and study tours: overseas trips as incentives |
| EIM31975 | Overseas conferences, seminars and study tours: trips provided by third parties |
| EIM31980 | Overseas conferences, seminars and study tours: spouses on business trips |
| EIM31985 | Overseas conferences, seminars and study tours: spouses on business trips: when to allow a deduction |
| EIM31990 | Overseas conferences, seminars and study tours: example |
| EIM31991 | Overseas conferences, seminars and study tours: example |
| EIM31992 | Overseas conferences, seminars and study tours: example |
