You can generally claim a deduction for any travel expenses if it is in connection with your business. Any travel that is for private purposes must be apportioned so that the claim excludes any non-business components.
Take for example Mary, a massage therapist who travels to Bali to attend a 2 day business conference and decides to spend an extra 10 days holidaying with her family in Bali before coming home. She would need to apportion all expenditure so that she is only claiming a tax deduction for the business portion of her trip.
If you are undertaking business travel, remember you will need to keep:
– Receipts and written evidence for expenses
– A diary, and if you are away from home for six or more consecutive nights you must record all of the following:
o The nature of the activity
o The day and time the business activity began
o How long the business activity lasted
o The name and place the activity took place