What is the difference between business travel and commuting in Australia?

The ATO is very strict about the difference between commuting and business travel: - **Commuting:** Travel between your home and your regular place of work (e.g., your office, or a client site where you work every day). This is considered private travel and is **NOT** deductible. - **Business Travel:** Travel from your regular workplace to a client site, travel between two different client sites, or travel to a temporary work location. This **IS** deductible. **Working from home:** If your home is your *principal* place of business (where you do most of your work and meet clients), then travel from home to a client site is usually deductible. However, just checking emails at home before driving to an office doesn't make the drive deductible.

• Home-to-work is private and not deductible
• Work-to-client is deductible business travel
• Travel between two business locations is deductible
• Having a 'home base' makes client travel deductible
• Carrying heavy tools (that can't be left at work) may be an exception