![]() Taxation Ruling TR 2021/1 Income tax: when are deductions allowed for employees' transport expenses?.If you no longer own or use an item costing over $300 (such as a ute or van with a carrying capacity of a tonne or more) and you previously claimed a deduction for its decline in value, you may need to make a balancing adjustment. Parking at or travelling to a regular workplace is not ordinarily considered to be a work-related use of the car. ![]()
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