Travel agent tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
What you can claim
- Professional memberships (AFTA, CLIA).
- Familiarisation trips — only the work-related portion, must be able to demonstrate connection to selling that destination.
- Self-education (destination training, supplier courses).
- Phone — work portion.
What you cannot claim
- Personal travel.
- Home to office.
- Accommodation on fam trips if personal component.
Apportionment: the part most people get wrong
Fam trips with personal component — work proportion only. If an expense is part work and part personal, you claim the work percentage only, and the ATO expects you to show how you worked it out.
Records you need to keep
Receipts, training completion certificates, employer justification for fam trip. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
Common questions
Receipts, training completion certificates, employer justification for fam trip. Keep them for five years from when you lodge.
Fam trips with personal component — work proportion only. Claim the work proportion only.
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