Accommodation allowances and expenses when travelling away from home for work

You can deduct your accommodation costs (as well as meal and incidental expenses), if all of the following apply. You:

👉 declare any travel allowance you receive as income on your tax return

👉 are required as part of performing your work duties to travel away from home

👉 are only working away from home for relatively short periods of time (you aren't living away from home)

👉 did not incur the expenses because of a choice you made to maintain your residence in a different location to your place of employment

👉 have a permanent home at a location away from the work location that you are travelling to

👉 pay for the accommodation yourself and aren't reimbursed for the costs you incur.

Keeping records for accommodation

To claim a deduction, you generally need to keep written evidence to substantiate your costs.