Skip to main content

Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

You can pay a cash allowance to an employee for travel between home and work. This is tax free if it reimburses their additional transport costs and they:

  • are working outside their normal hours of work, such as overtime, shift or weekend work
  • need to carry work related tools or equipment, for example, they might usually take the bus but on a particular day they need to carry a large toolbox
  • are travelling to fulfil a statutory obligation
  • have a temporary change in workplace
  • have some other condition of their job 
  • cannot access adequate public transport.

The tax free amount is the actual cost of travelling between home and work, less the employee's usual travel costs. This applies to all circumstances except the lack of adequate public transport. 

Last updated: 21 Sep 2020
Jump back to the top of the page