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Treasury requesting feedback on rules for travel expenses.
The Treasury is on the next stage of the review of changes to the tax rules for travel and subsistence expenses.
Based on issues highlighted in earlier discussions the proposed framework would allow tax relief for travel:
- in the performance of the duties of the employment;
- to locations other than the main base with scope for the employee to nominate this; and
- to the employee’s main base where all bases are “detached duty” locations.
The document suggests removing relief for day subsistence because the rules are archaic.
The relief dates back to case law from 1930 when many employees would have had free or subsidised meals in a staff canteen at their place of work and so would incur...
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