Who must pay business expenses? · Australia
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · Australia
How should I organise employee expense reimbursement?
Set out eligible expenses, required evidence, the approver and payment timing in writing. Before an assignment, specify how transport, meals and accommodation will be covered. Your policy must respect the applicable law, employment contract and collective agreement.
How can a small business set a practical travel budget?
Set budgets by expense type and destination cost. Provide approval for exceptions, such as a hotel needed for an event, a company-requested late booking or a necessary local meal. A budget organises the assignment; it does not replace applicable reimbursement obligations.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- Australian Government · Income Tax Assessment (Cents per Kilometre Deduction Rate) Determination 2026
01/07/2026–30/06/2027 · 91 cents/km
- ATO · Car expenses
Version / période indiquée dans la source · consultation 04/10/2026
- Business.gov.au · Record keeping
Version / période indiquée dans la source · consultation 04/10/2026
- ATO · Overnight travel expenses and allowances
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.