Guide to the 24 month rule

As a contractor, the likelihood is that your workplace is deemed to be “temporary”. If that is the case, you can claim travel and subsistence expenses during your time working at that location.

How can I claim travel and subsistence expenses?

You are able to claim travel and subsistence expenses if your contract is for less than 24 months.

What is the 24 month rule?

Your workplace ceases to be a temporary workplace when you have worked at the same location for more than 24 months and you spend more than 40% of your time at that workplace.

The workplace also ceases to be temporary when you know the contract will exceed 24 months. This means that at the point you know you will be in one location for more than 24 months you must stop claiming travel and subsistence expenses.

Is the 24 month rule specific to a contract?

The 24 month rule is based on location and is not specific to a contract. You can be working at one client and move to a new client in the same area and the 24 month rule will not reset.

In order to reset the 24 month rule there needs to be a significant change in location.

Need a hand?

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