The eligibility of claiming a deduction for travel expense in itinerant work
Scenario:
I work as an apprentice roof tiler and am dispatched to various sites each day. I travel to the first location from my home and returns home at the end of the day from the last site at which I have worked. Am I carrying on an itinerant work and can I claim a deduction for the cost of the transport between home and work?
Explanation:
If you do itinerant work (or have shifting places of work) you can claim the cost of transportation expenses you incur when travelling between workplaces and your home.
You are carrying out itinerant work as you are travelling between sites all day and can claim a deduction for the transport expenses you incur when you travel between home and work each day.
You can also claim the cost of your transportation to travel between each site during the day. However, if you only attended one site and worked there for several days until the job was finished, you would not be deemed as carrying out itinerant work.