25‑100 Travel between workplaces25‑100 Travel between workplaces

#### 25‑100 Travel between workplaces When a deduction is allowed (1) If you are an individual, you can deduct a \*transport expense to the extent that it is incurred in your \*travel between workplaces. Travel between workplaces (2) Your travel between workplaces is travel directly between 2 places, to the extent that: (a) while you were at the first place, you were: (i) engaged in activities to gain or produce your assessable income; or (ii) engaged in activities in the course of carrying on a \*business for the purpose of gaining or producing your assessable income; and (b) the purpose of your travel to the second place was to: (i) engage in activities to gain or produce your assessable income; or (ii) engage in activities in the course of carrying on a business for the purpose of gaining or producing your assessable income; and you engaged in those activities while you were at the second place. (3) Travel between 2 places is not travel between workplaces if one of the places you are travelling between is a place at which you reside. (4) Travel between 2 places is not travel between workplaces if, at the time of your travel to the second place: (a) the arrangement under which you gained or produced assessable income at the first place has ceased; or (b) the \*business in respect of which you engaged in activities at the first place has ceased. No deduction for capital expenditure (5) You cannot deduct expenditure under subsection (1) to the extent that the expenditure is capital, or of a capital nature.