Applying deduction for the home to work travel expense
Scenario:
I've got a mutual agreement with my employer, which is to work from home in New South Wales for three weeks and then travels to my employer's office in Sydney on the fourth week to work. While in Sydney, I stay with my son to save on accommodation costs. Through the use of technology, I fulfil my employment duties. The question is, is there any angle to claim the travel between my residence in which I have a dedicated office to conduct my work and the trips to my employer's office in Sydney? I choose to work from home and then travel to Sydney, which is a distance of 550km. I know there was a case decided with the fly-in fly-out employees that centred on being at work once they arrived at the airport but I am struggling to see an argument in this situation.
Explanation:
The case you are referring to is John Holand Group Pty Ltd v FC of T 20141FCA 1332. In that case, a ruling was made regarding fly-in fly-out employees working for John Holland Group who, as part of their roster, were required to arrive at the Perth airport in order to fly into a remote project at Geraldton. It was decided that the cost of the travel from Perth to Geraldton for work and then return back to Perth afterwards could be treated as "otherwise deductible" for FBT purposes.
The reasoning behind this is that the workers are considered to be "on duty" from the time they start their travel at Perth airport. During their travel to Geraldton, they are being paid and are also subject to the employer's policies regarding their conduct. Therefore, rather than their flight being considered as just the normal "going to work" travel that many of us do in our daily jobs, it was seen by the court as part of their actual working duties. The distances involved - around 420km each way - did not directly impact on the decision, but the remoteness of the destination was considered a relevant factor in terms of the way in which it affects the work arrangement.
I do not see that this case has any application to the one you outlined in relation to your own situation since the "deductible" rule would not apply for FBT purposes. In your case, the normal rules regarding home to work travel would apply (i.e. you cannot claim a deduction for it) and that case would be further strengthened by the fact that you are not actually obliged to make the journey to and from Sydney by your employer - you choose to do it, which places the journey firmly into the "private" rather than "work-related" category.