Understanding travel deductions film crew Australia is essential to understand for anyone working on location. Australian film crew can claim tax deductions for travel expenses when working on location shoots away from their regular base, travelling between multiple workplaces during the day, or qualifying as an itinerant worker. Deductible costs include accommodation, meals, flights, car hire and incidentals — provided you keep proper records and meet the ATO’s requirements.
If you work in film and television production, travel is part of the job. Pre-production scouts, interstate location shoots, regional sets, and international co-productions all create legitimate travel tax deductions — but only if you understand where the ATO draws the line. This guide covers everything Australian film crew need to know about claiming travel deductions in the 2025–26 financial year.
The Basic Rule: Home to Work is NOT Deductible
The ATO’s general rule is straightforward: the cost of travelling from home to your regular workplace and back is a private expense, not a tax deduction. This applies even if you live far from the studio, work antisocial call times, or carry heavy equipment in your vehicle.
The ATO considers these trips as putting you “in a position to start work” rather than performing your work duties. So if you drive from your home in the Inner West to Fox Studios every day for a 12-week shoot, that daily commute is not deductible.
However, the film and television industry creates several important exceptions to this rule.
Travel Deductions for Film Crew in Australia: When They Apply
1. Travel Between Two Workplaces
If you travel directly from one workplace to another during the day — without going home first — that trip is deductible. For film crew, this commonly arises when:
- You work a morning shoot at one studio then travel to a different location for an afternoon call
- You hold a second job (e.g. freelance editing work at a post-production house after wrapping on set)
- You attend a production meeting at a different address before heading to the main set
The key requirement is that both locations must be genuine workplaces — not your home.
2. Location Shoots Away From Your Base
When your employer or production company sends you to a location that is not your regular workplace — such as an interstate shoot, regional location, or remote set — you can claim the costs of getting there and the expenses you incur while away. This includes:
- Flights to and from the location
- Accommodation at the location
- Meals while away overnight
- Local transport — car hire, rideshare, taxis between your accommodation and the set
- Incidentals — laundry, phone calls, tips
This is the most common travel deduction scenario for film crew. If your home base is Sydney and you fly to Far North Queensland for a four-week shoot, your flights, accommodation, meals and local transport are all deductible (to the extent you pay for them yourself and are not reimbursed).
3. The Itinerant Worker Exception
This is particularly relevant for certain film crew roles. If you are an itinerant worker — meaning you have no fixed workplace and regularly travel to shifting locations as a fundamental part of your job — you can claim the cost of travelling from home to work and back.
The ATO considers the following factors when determining itinerant status:
- Travel is a fundamental part of your work, not just a matter of convenience
- You have a “web” of workplaces you travel to, with no single fixed location
- You regularly work at more than one site each day before returning home
- You are often uncertain about where your next work site will be
- Your employer pays you a travel allowance because of the need to travel continually
Many film crew roles fit this description well — particularly freelance crew who move from production to production, location scouts, unit drivers, and riggers who work across multiple sites. If you are employed on short-term contracts across different studios, locations and sets throughout the year, you have a strong argument for itinerant worker status.
However, if you work at the same studio on a long-running series for months at a time, the ATO is less likely to consider you itinerant for that engagement. The determination is based on the nature of the work, not just the job title. See ATO Ruling TR 95/34 for detailed guidance on itinerant workers.
For more on how the film industry tax landscape works, see our comprehensive Film & TV Production accounting guide.
ATO Reasonable Travel Allowance Rates (2025–26)
If you receive a travel allowance from your employer (shown on your income statement or payment summary), you can claim deductions up to the ATO’s “reasonable amounts” without needing to keep detailed written evidence for every expense — though you still need a travel diary for trips of 6 or more consecutive nights.
The rates below are from Taxation Determination TD 2025/4 and apply for the 2025–26 income year. Table 1 covers employees with an annual salary of $148,250 or less — the bracket most film crew fall into.
Table 1: Salary $148,250 or Less
| City | Accommodation (per night) | Food & Drink (per day) | Incidentals (per day) |
|---|---|---|---|
| Sydney | $223 | $140.50 | $24.50 |
| Melbourne | $173 | $140.50 | $24.50 |
| Brisbane | $181 | $140.50 | $24.50 |
| Perth | $180 | $140.50 | $24.50 |
| Adelaide | $158 | $140.50 | $24.50 |
| Canberra | $178 | $140.50 | $24.50 |
| Darwin | $220 | $140.50 | $24.50 |
| Hobart | $176 | $140.50 | $24.50 |
Daily food and drink breakdown: Breakfast $34.75 | Lunch $39.10 | Dinner $66.65
Table 2: Salary $148,251–$263,850
Higher-earning crew (Heads of Department, Directors of Photography, Production Designers) may fall into Table 2, which allows higher reasonable amounts — for example, Sydney accommodation rises to $297 per night, and daily food and drink increases to $166.30 (breakfast $37.85, lunch $53.45, dinner $75.00) with incidentals of $35.05 per day.
Important: These are not “per diem” entitlements — they are the maximum amounts you can claim without needing to keep written evidence for every receipt (assuming you receive a travel allowance). If your actual expenses exceed these amounts, you can still claim the higher amount but you must keep receipts.
Living Away From Home Allowance (LAFHA)
For longer location shoots — think a 3-month production in regional Victoria or a multi-season series in Queensland — you may receive a Living Away From Home Allowance (LAFHA) from your employer. This is different from a standard travel allowance and has separate tax treatment.
LAFHA is a fringe benefit paid by your employer when you are required to live away from your usual residence to perform your duties. It typically covers:
- Accommodation component — the cost of renting or staying in temporary accommodation near the set
- Food component — the additional cost of meals above what you would normally spend at home
For the FBT year ending 31 March 2026, the ATO’s reasonable food amount for one adult is $341 per week. This is the exempt threshold — your employer can pay up to this amount for the food component without it attracting Fringe Benefits Tax, provided you maintain a home in Australia that you usually reside at.
Key LAFHA Rules for Film Crew
- LAFHA is only available for the first 12 months at a particular work location (unless you are FIFO/DIDO)
- You must maintain your usual home while living away — if you sell or rent out your home, you lose the exemption
- Your employer must provide an approved declaration confirming you are living away from home
- LAFHA is a fringe benefit — it is paid by the employer and the FBT implications sit with them, not you
- From 1 April 2024, employers can use existing business records instead of employee declarations for certain FBT purposes
If you are a freelance crew member operating under your own ABN, LAFHA does not apply to you — it is an employer-paid benefit. Instead, you claim your accommodation and meal expenses directly as business deductions.
Travel Diary Requirements
If you travel away from home overnight for work for 6 or more consecutive nights, you are generally required to keep a travel diary. This is a common scenario for film crew on location shoots.
What to Include in Your Travel Diary
For each day of your trip, record:
- The date
- Your location (e.g. “Daintree Rainforest base camp” or “Gold Coast studio”)
- The nature of each activity — what you were doing and whether it was work-related
- Start and end times of each activity
- When meal breaks occurred
The diary must be in English and completed before your trip ends, or as soon as reasonably possible afterwards. A notes app on your phone is perfectly acceptable — the ATO does not require a specific format.
When You May Not Need a Travel Diary
If you receive a travel allowance from your employer and your claims are within the ATO’s reasonable amounts (the rates in the tables above), you may be exempt from the travel diary requirement. However, you must still keep receipts for all accommodation expenses regardless.
For trips of fewer than 6 consecutive nights, a travel diary is not mandatory — but keeping one is still recommended as it demonstrates the work-related purpose of your travel if the ATO ever asks questions.
International Film Shoots
Working on international co-productions or overseas location shoots introduces additional considerations:
- Deductibility still applies — if your employer sends you overseas for work, the travel costs are deductible on the same basis as domestic travel (provided you pay for them and are not reimbursed)
- International reasonable amounts — TD 2025/4 includes separate schedules for overseas travel with country-specific reasonable allowance amounts
- Apportionment — if your overseas trip includes both work and personal days (e.g. you stay on for a holiday after the shoot wraps), you must apportion your expenses between work and private use. Only the work-related portion is deductible
- Foreign income — if you are paid by a foreign production company, you may have tax obligations in the host country as well as Australia. Double Tax Agreements (DTAs) may provide relief
- Travel diary is essential — for overseas trips, keeping a detailed travel diary is critical, particularly where you need to demonstrate the work-related purpose of each day
- Currency conversion — claim expenses in AUD using the exchange rate on the date the expense was incurred, or use an average rate for the trip period
For crew working on international shoots, professional tax advice is strongly recommended to navigate the interaction between Australian tax law and the host country’s tax system.
Record Keeping for Travel Claims
Regardless of whether you receive a travel allowance, solid record keeping is essential. The ATO can (and does) audit travel claims in the film industry. Here is what you need to keep:
- Receipts for all accommodation, flights, car hire, and any individual expense over $10
- Bank or credit card statements showing the transactions
- Travel diary for trips of 6+ consecutive nights (see above)
- Call sheets or crew schedules — these are gold for proving you were on set at a particular location on a particular date
- Your deal memo or contract — showing the production, your role, and the location(s)
- Evidence of the travel allowance — your income statement or payment summary showing the allowance received
Retain all records for 5 years from the date you lodge your tax return.
Tip for freelance crew: If you operate as a sole trader, your record-keeping obligations are stricter than for employees. You must keep receipts for every expense you claim, regardless of whether it falls within the ATO’s reasonable amounts. See our freelancer tax guide for more on this.
If you are a film industry employee, make sure your superannuation is also being handled correctly — particularly across multiple short-term engagements.
Below are common questions about travel deductions film crew Australia.
Frequently Asked Questions
Can I claim the cost of driving from home to a film set?
Generally no — home to work travel is a private expense. However, if you qualify as an itinerant worker (you have no fixed workplace and travel to shifting locations as a core part of your job), or if you are travelling from one workplace directly to another, the trip may be deductible. Freelance crew working on short-term contracts across multiple productions throughout the year have the strongest case for itinerant status.
What is the difference between a travel allowance and LAFHA?
A travel allowance is paid when you travel temporarily for work and are expected to return home each night or within a short period. LAFHA (Living Away From Home Allowance) is paid when you are required to live away from your usual residence for an extended period — typically weeks or months. LAFHA is a fringe benefit with different tax treatment, and it is only available for the first 12 months at a given location.
Do I need receipts if my claims are within the ATO reasonable amounts?
If you receive a travel allowance from your employer and your claims for meals and incidentals are within the ATO’s reasonable amounts under TD 2025/4, you do not need to keep written evidence (receipts) for those specific expenses. However, you must still keep receipts for all accommodation costs, and you need a travel diary if your trip is 6 or more consecutive nights. If you are a sole trader, you must keep receipts for everything regardless.
How do I calculate my car expenses for travel between film locations?
You can use the ATO’s cents per kilometre method — 88 cents per km for 2025–26, up to a maximum of 5,000 business kilometres per year. Alternatively, if you use your car extensively for work travel, the logbook method may give you a larger deduction. Keep a logbook for a continuous 12-week period to establish your work-use percentage, then apply that percentage to your total car running costs.
Can I claim travel expenses for unpaid work or auditions?
Travel to auditions is generally not deductible because it is considered to be seeking new employment rather than performing existing duties. Travel for unpaid work — such as volunteering on a short film — is also not deductible because there is no income-producing activity. The expense must be incurred in the course of earning your assessable income.
What if my production company reimburses some but not all of my travel costs?
You can only claim a deduction for the portion you actually pay yourself. If your production company covers your flights and accommodation but not meals, you can claim the meal costs you incur (subject to the rules above). If you are fully reimbursed for an expense, you cannot claim it as a deduction. Check your deal memo and pay slips to confirm what has been reimbursed.
Need Help With Your Film Crew Tax Return?
Travel deductions for film crew can be complex — particularly when you are working across multiple productions, receiving both travel allowances and LAFHA, or dealing with international shoots. Getting it right means you claim everything you are entitled to without attracting unwanted ATO attention.
At Count Out Loud, we specialise in accounting for the Australian film and television industry. We understand crew deal memos, production schedules, and the unique travel patterns that come with working in this sector.
Call us on (02) 9043 1525 or get in touch online to book a consultation.