Tax deductions for travel agents
For travel agents, a lot of the tax rules come down to one question: was the trip work or a holiday? If your employer sends you on a new tour to try it and write a report, the meals and airport taxes you pay can be claimed. A discounted package you take with your family during annual leave cannot, even if you plan to recommend it to clients.
This page sets out what you can and cannot claim as a travel agent, travel consultant or other travel agency employee in Australia, checked against the ATO's own occupation guide. Where a rule has a catch in it, we have said so rather than left it out. It is written for employees. If you work on your own ABN or run your own travel business, start with a business consultation instead.
Aevum Accounting is a CPA practice and registered tax agent in Balcatta, Perth, working with travel agents across Australia.
Approved by Ben De Rosa, CPA. Last checked against the ATO's guidance on 26 September 2026.
What travel agents can claim
Before any specific deduction, an expense has to clear all three of these. The ATO calls them the three golden rules.
1. You spent the money yourself and were not reimbursed. If your employer paid for it or paid you back, it is not your deduction.
2. The expense directly relates to earning your income. Not helpful to your career in general. Directly related to the job you are doing now.
3. You have a record to prove it. Usually a receipt.
If an expense was part work and part private, you can only claim the work-related portion. And you cannot claim at all if you have no records, or if someone else paid.
The short version, before the detail. These are the claims worth checking every year.
Usually deductible
Your own costs on a famil that is work, not a holiday.
The work part of a trip that mixes work with a holiday.
Accommodation, meals and incidentals when work sends you away overnight.
Seminars, conferences and training courses that relate to your current job.
Study that improves your current skills, such as a Certificate IV in Travel and Tourism.
A compulsory uniform with your employer's logo, if you buy it yourself.
Washing a compulsory uniform, even one your employer supplies.
Driving from home straight to a travel expo, or between offices on the same day.
Parking and tolls on work trips, unless your employer pays you back.
Travel industry magazines specific to your work.
The work share of your phone and internet.
Working from home, at 70 cents per work hour for 2024-25 and 2025-26, or actual costs.
Overtime meals, but only with an overtime meal allowance under an award or agreement.
Union and professional association fees.
Not deductible, however it feels
A holiday, even one your employer discounts.
Trip costs your employer, a wholesaler or anyone else pays for or pays you back.
Taking a family member or friend with you on a work trip.
Travel insurance, even for a work trip, and passport fees.
Business suits and other everyday clothes, even when your employer requires them.
The drive to your regular office, even if you usually work from home.
Parking at or near your regular office.
Food and drink in normal working hours, even with a meal allowance.
Industry breakfasts and other social functions, even ones about new products.
General courses, such as lifestyle management.
Hairdressing, cosmetics and prescription glasses.
Calls to family and friends, even while you are travelling for work.
Tea, coffee and milk when you work from home.
Each of these is explained properly below.
From the 2026-27 income year, if you are an Australian resident earning a salary or wage, you get a standard deduction of up to $1,000 for work-related expenses. The ATO applies it automatically and you do not need receipts for it. It became law in June 2026 and starts with the 2026-27 return, which you lodge from July 2027. It does not apply to the 2025-26 return you are lodging now.
It is not a bonus on top of your normal claims. Any work-related expenses you claim reduce it dollar for dollar. Claim $600 of expenses and your standard deduction drops to $400, so you land on $1,000 either way, with more paperwork. If your work expenses are more than $1,000, you claim them the way you do now, and you need records for every dollar you claim, not just the part above $1,000. For most expenses, that means written evidence such as receipts.
Union fees and professional association memberships sit outside it. You can claim those on top of the full $1,000, as long as you keep the records. The same goes for deductions that are not work expenses, such as donations to charity, income protection premiums and your tax agent's fee.
For travel agents, it depends on who pays for the trips and training. If your employer and suppliers cover your famils, conferences and uniform, your own work expenses may sit well under $1,000. A course or an interstate conference you pay for yourself can take you past it. Keep your receipts until you know which side of the line you are on.
Travel sales staff are often offered discounted holiday packages and trips, known as educationals or familiarisations (famils). What you learn on one may help in your job, but the ATO says that alone does not make it deductible. You need to be able to show the trip was more than a holiday.
In the ATO's examples, Jill's employer sends her on a wholesaler's new tour to take photos and write a detailed report on it. The wholesaler pays her flights, accommodation and tour costs, and she can claim the airport taxes and meals she pays for, because she is working, not on holiday. Con cannot claim a discounted package he takes to the USA with his family during his annual leave, because it is a family holiday.
A trip can be part work and part holiday. In the ATO's example, Alphonso takes 3 months' long service leave in Europe, a trip his employer encourages, and joins a 3-week tour that the tour company discounts for travel agents. On the tour he finds out everything he can about the accommodation, meals and sites, so he can sell it to clients and earn commission. He can claim his food, drink and incidentals for those 3 weeks and a share of his flight, but nothing for the rest of the trip, which is a holiday. The ATO does not say clearly whether the tour price itself can be claimed, so talk to us before you claim it.
A travel diary of the dates, places, times and length of your activities is a good record, and you generally need one if you are away for 6 or more nights in a row. But the ATO also says a photo journal, a diary of the trip or inspecting some accommodation is unlikely to make the travel work-related rather than private.
A free or discounted trip from your employer, or from a supplier under an arrangement with your employer, can be a fringe benefit. Your employer pays any fringe benefits tax, not you. If your fringe benefits total more than $2,000 in taxable value in the year from 1 April to 31 March, your employer generally reports them on your income statement. You are not taxed on them, but they count in some income tests, such as the Medicare levy surcharge and study loan repayments. If a supplier gave you a trip directly, it may be income, so talk to us before you lodge.
Seminars, conferences and training courses that relate to your work as a travel agent are deductible, including fares, registration and, if you stay overnight, accommodation and meals, unless your employer pays. In the ATO's examples, Sylvia can claim the fees and travel for a one-day course on changes in electronic ticketing, but Lionel cannot claim a lifestyle management course, because it is too general.
In another, Shane's employer pays him back the fee for a 2-day interstate ticketing course, so he cannot claim the fee, but he can claim his flights, accommodation, meals and incidentals.
If you go for work and private reasons, you can only claim the work part, and if you go mainly for a holiday, only direct costs such as registration.
When work requires you to sleep away from home overnight, you can claim the accommodation, meals and incidentals you pay for, but not a room or meals your employer provides, costs anyone pays you back for, or taking a family member or friend with you. Travel insurance is private, even for a work trip, and so are passport fees.
If you receive a travel allowance and your claim is within the ATO's reasonable amount, you do not need receipts, except for overseas accommodation, but you must still be able to show you spent the money. Claim more and you need receipts for all of it, not just the part above. From 2026-27, travel allowance expenses you claim count against the $1,000 standard deduction, and the reasonable amount exception still applies.
Industry breakfasts and other social functions are private, even compulsory ones. In the ATO's example, Rachael cannot claim a Tourism Australia breakfast where travel agents hear about new products and network.
Your salary and wages go in your tax return, including cash or bonus payments, and so does every allowance on your income statement. In the ATO's example, Dan's $5,000 bonus for booking the highest dollar value of trips in calendar year 2025 is on his 2025-26 income statement, so he declares it in his 2025-26 return. The ATO also lists commissions as employment income you need to declare.
An allowance does not give you a deduction by itself. One that pays you for an aspect of the job, such as a recall allowance, is income with nothing to claim against it. One for expenses, such as overtime meals, or for special skills, such as first aid, can come with a deduction, but only for deductible expenses you actually have. In the ATO's example, Ronaldo declares his uniform allowance and claims the cost of laundering and dry-cleaning his compulsory uniform.
An allowance that shows only on your payslips, such as an overtime meal or travel allowance, does not need declaring if you spend all of it on deductible expenses and do not claim them. The allowance must also be within the ATO's reasonable amount. If your employer pays you back the exact amount you spent, that is a reimbursement. You do not declare it and you cannot claim the expense.
Food and drink in your normal working hours is private, even with a meal allowance. Overtime meals are deductible only if you buy and eat the meal while working overtime, you receive a separate overtime meal allowance under an industrial law, award or agreement, not one folded into your salary and wages, and you declare it as income, even if it shows only on your payslips. The reasonable amount is $38.65 for 2025-26 and $40 for 2026-27. If your claim is no more than that, you do not need receipts, but you must still be able to show what you spent and how you worked it out.
Everyday clothing is private, even if your employer requires it and you only wear it at work. The ATO's own examples are jeans and the business attire worn by office workers.
You can claim what you pay to buy, hire, repair or replace a compulsory uniform, one your employer strictly and consistently enforces and that distinctly identifies you as working for them, or a non-compulsory uniform your employer has registered on the Register of Approved Occupational Clothing, but not clothing your employer buys, repairs or replaces.
In the ATO's example, Danielle, a travel agent with a large company, must wear a black shirt with the company monogram at work. She buys the shirts herself, and they are not sold to the public. She can claim buying and maintaining them, but not her trousers, skirts and shoes, even though she must wear them and only wears them to work.
Washing claimable clothing can be worked out at $1 a load for work clothing only, or 50 cents a load if you mix in personal items, and that includes a uniform your employer supplies. Dry-cleaning and repairs are claimed at actual cost. In the ATO's example, Lucas washes the logo shirts his employer supplies in mixed loads twice a week for 40 weeks and claims $40, but nothing for the black pants he must also wear.
Hairdressing, cosmetics, and hair and skin care products are private, even with a grooming allowance, and so are prescription glasses and contact lenses.
The trip between home and your regular workplace is private, even if you live a long way away or work outside normal business hours. In the ATO's example, Nico works from home and goes into the office at least twice a month for staff meetings. He cannot claim those trips, because he works from home for convenience and the office is his regular place of work.
You can claim driving directly between separate jobs on the same day, as long as neither is your home, and between workplaces for the same employer on the same day, such as between stores for meetings. You can also claim driving between home and an alternative workplace, such as a travel expo you are working at. In the ATO's example, Jodie, who usually works at an office 10 kilometres from the Adelaide CBD, drives from home to training at head office in the CBD, then to her usual office. She can claim both trips, but not the drive home.
Cents per kilometre. 88 cents per kilometre for 2024-25 and 2025-26, and 91 cents for 2026-27, capped at 5,000 work kilometres per car per year. You still need a record of how you worked out the kilometres. The alternative is a 12-week logbook and your actual costs.
Parking at or near your regular workplace, and tolls between home and work, are private. Parking and tolls on work trips are deductible, and so are taxi, ride-share and public transport fares, unless your employer pays you back.
Self-education is deductible if it directly relates to your current job and either maintains or improves the skills and knowledge you need for your current duties, or is likely to increase your income from that job. It is not if it only relates to your job in a general way, or helps you get a new job. In the ATO's example, Gabrielle can claim a Certificate IV in Travel and Tourism that improves her current skills, and her employer has said finishing it will increase her income. Study loan repayments are never deductible, and neither are fees under HECS-HELP.
Newspapers and magazines are generally private, but a publication whose content is specific to your job and directly connected to your duties is deductible. In the ATO's example, Monique claims her $55 yearly subscription to Travel Bulletin, a monthly travel industry magazine.
Union and professional association fees are deductible, and if they are on your income statement, that is your evidence.
Phone, data and internet costs are deductible for the work-related use of your own phone or devices. In the ATO's example, Sebastian, on a $49 a month plan, works out from his itemised bill that 30 of his 300 calls over 4 weeks, or 10%, are for work, and claims $51.94 for the 10.6 months he works.
Keep your bills and a record of how you worked out your work use. A phone your employer provides and pays for is not claimable, and calls to family and friends are private, even while you are travelling for work.
Working from home counts only for the extra running costs it causes, which you claim at actual cost or by the fixed rate method. The fixed rate is 70 cents per work hour for 2024-25 and 2025-26, with a record of your actual hours, and it covers your phone and internet, so you cannot also claim those separately. Tea, coffee and milk are private, and you cannot claim items your employer provides, such as a laptop. As an employee you generally cannot claim rent, mortgage interest, rates or house insurance. The ATO allows them only if your work needs a place of business, you have to work from home because your employer does not provide one, and the area you use is used only, or almost only, for work and is not readily usable for anything else. If your employer provides a place to work, you cannot claim them.
For the 2025-26 return you are lodging now: receipts for everything you claim, your income statement and payslips, which show your allowances, kilometre records or a logbook for car claims, a travel diary if you are away for 6 or more nights in a row, a record of how you worked out your phone and internet work use, and a record of your hours if you work from home. Two shortcuts still apply this year. If your total work-related expenses, other than car, travel allowance and overtime meal allowance claims, are $300 or less, you can claim them without receipts. If your laundry claim, not counting dry cleaning, is $150 or less, you do not need written evidence of it. In both cases you still have to be able to show that you spent the money and how you worked out the figure.
From 2026-27, those shortcuts end for everyone. If you claim more than the standard deduction, you need written evidence, such as receipts, for your work-related expenses. Some exceptions continue, including travel allowance and overtime meal allowance claims within the ATO's reasonable amounts, and car claims at cents per kilometre. For those, you still need records that show how you worked out the claim. For laundry worked out at the ATO's per-load rates, its current guidance is to keep a record of how many loads you washed, whether each was a work-only or mixed load, and evidence that you paid for the laundry.
The ATO's myDeductions tool in their app is a reasonable way to keep records through the year. We cannot access it directly, but you can export from it and send it to us. A shared Drive, OneDrive or Dropbox folder works just as well.
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Can I claim a famil or educational trip?
Only if it is more than a holiday. If your employer sends you to experience a tour and report back, you can claim the costs you pay yourself, such as meals and airport taxes, but not what your employer or a supplier pays. A holiday is private, even one your employer discounts, and if only part of a trip is work, you can claim only that part.
Can I claim my work clothes?
A compulsory uniform, such as a shirt with your employer's logo, yes, if you paid for it, and washing it, even if your employer supplies it. Business suits, trousers, skirts and shoes are conventional clothing, so they are private, even when your employer requires them and you only wear them to work.
Can I claim the drive to the office if I work from home?
Usually not. If you work from home for convenience, the office is still your regular place of work, so the trip is private. You can claim driving from home straight to an alternative workplace, such as a travel expo or training at head office, and between workplaces on the same day.
Can I claim travel insurance or my passport?
No. The ATO treats travel insurance as private, even when you travel for work, because it covers private things such as illness, lost baggage and theft. Passport fees are private too, because a passport mainly relates to your personal right to travel overseas.
I work on my own ABN or run my own travel business. Is this page for me?
No. This page is written for employees of travel agencies, so it does not cover you if you work on your own ABN or run your own travel business. A business consultation is the better place to start.
How does the $1,000 standard deduction work for travel agents?
From the 2026-27 return, you get up to $1,000 automatically, with no receipts needed. Any work expenses you claim reduce it, including travel allowance expenses, so it helps most when your work expenses are under $1,000. If they are over, claim them as normal and keep records for every dollar. Your union and professional association fees go on top either way.
Do you work with travel agents outside Perth?
Yes. We are based in Balcatta and we work with clients across Australia, by email or online appointment. See our pricing page for how the two options differ, or book an appointment.
There is no episode of the Aevum Accounting Podcast just for travel agents yet, but two are relevant to you. The Thousand Dollar Deduction (episode 54) explains the new standard deduction, and its written companion is The $1,000 Instant Tax Deduction: What It's Actually Worth. Your Tax Return, Your Way: Email or Appointment (episode 51) helps you choose how to lodge with us, and its companion is Email or Appointment.
We are a CPA practice and registered tax agent, TPB registration 26302591. You can check our credentials, meet the team, or book an appointment.
Also worth reading: tax accountants Perth for how we work with individuals, and our guides for flight attendants, sales and marketing staff and office workers.