TRAVEL DIARY

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·  This page – notes on the requirement for and completion of a travel diary

·  Next page – Travel Diary Format

The Australian Tax Office requires that an employee must keep a travel diary whenever the travel is:

·  Overseas for a period of more than five nights

·  Within Australia for a duration of more than five nights and the travel was not exclusively for the purpose of performing university duties. This does not include circumstances where the business travel requires a stay over a weekend.

A travel diary is not required where the travel is:

·  Overseas and for a period of five nights or less

·  Within Australia and the travel expenses claimed consist entirely of allowances. No actual expenditure, such as hotel, meal and taxi costs are claimed.

·  Within Australia and was undertaken exclusively in the course of the staff member;s employment and the staff member has signed the claimant’s certification on the general claim voucher.

Format of the Travel Diary

A daily record of each business activity undertaken during the travel must be recorded in the diary. A summarisation of business activities that occurred over a number of days is not acceptable.

The Taxation Office requires that the diary must be signed by the employee and contain all of the following details for each work activity during the trip:

·  The place where the activity was undertaken;

·  The date and approximate time when the activity commenced;

·  The duration of the activity;

·  The nature of the work activity; and

·  The date on which the entry (in the diary) was made.

Diaries must show:

·  departure date (from home or office);

·  return date (to home); and

·  any private, free-time days within the period of the trip.

Failure to comply with the Taxation Office requirements will result in the payment to the staff member being deemed a “fringe benefit” under the Fringe Benefits Tax Act. The University will be liable to pay tax, currently at the rate of 103.3% to the Taxation Office. This tax will be charged against departmental funds.

A sample diary form appears below. This form is to be attached to the staff member’s claim.

TRAVEL DIARY

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Please attach to a General Claim Voucher and return to the Expenditure Section, Business Services Division.

Name / Prof Philip K Pollett / Department / Mathematics (SPS) / Signature
Date of Activity / Location of Activity / Brief Details of Activity / Time of Activity / Date of Entry
Commenced / Concluded