• Childcare Educators and Support Staff: Covered by the Children’s Services Award 2010.
• Early Childhood Teachers (ECTs): University-qualified teaching staff covered by the Educational Services (Teachers) Award 2020.

• Authorisation: Employees are only eligible to claim travel expenses or paid time if they have received explicit, written or digital authorisation from their Centre Manager or Director.
• During Working Hours: Eligible travel must occur after an employee has commenced their rostered shift at their first designated workplace and before they have finished their shift at their final designated workplace. [1]
• Exclusions: Daily commutes from an employee’s home to their first workplace of the day, and commutes from their final workplace back home, are strictly excluded and are not claimable under any award, company framework, or ATO tax law. [1, 2]

• Paid Travel Time: The time spent driving between campuses is considered active hours of work paid at the ordinary hourly rate. This must not be deducted from the employee's scheduled break times.
• Award Vehicle Allowance (Car): Paid via payroll at $1.01 per kilometre across both applicable modern awards [MA000120 & MA000077].
• Pre-Calculated Car Allowance Rates:
  • One-Way Trip (24.1 km): $24.34
  • Return Trip (48.2 km): $48.68
• Teachers Award Limitation: For staff under the Educational Services (Teachers) Award 2020, the vehicle allowance is legally capped at a maximum of 400 kilometres per week.

Public Transport (Transperth & SmartRider) 

• Paid Transit Time: All time spent walking to the station, waiting for transit, and travelling on the train/bus counts as fully paid active working hours.
• The SmartRider Transfer Window Rule: Under Transperth network rules, a journey commenced within 2 hours of a prior tag-on is often treated as a continuous transfer, resulting in a $0.00 out-of-pocket cost to the cardholder. If the SmartRider system registers a $0.00 charge, the employee is not entitled to a cash reimbursement for fares, as no out-of-pocket expense was incurred.
• Valid Fare Reimbursements: If the 2-hour transfer window has expired and a fresh fare is deducted from the SmartRider (e.g., returning to the original campus later in the afternoon), the company will reimburse the exact out-of-pocket cost of that fare upon submission of a Transperth usage history log.

• Mandatory Pre-Approval: Due to the higher cost of rideshare services, employees must obtain explicit, written approval from the Centre Manager before booking an Uber or taxi.
• Reimbursement Rule: If approved, the company will reimburse the full invoice cost of the ride upon receipt submission. The complete duration of the rideshare journey is counted as paid working time. [1, 2]
  

• No Duplicate Claims: If an employee claims an internal workplace Sustainability Travel Subsidy or public transport fare reimbursement from company payroll, they cannot claim a vehicle kilometre allowance for that same trip.
• No Direct Reimbursement Double-Dipping: If an employee's public transport fare is reduced to $0.00 due to a Transperth SmartRider transfer window, no physical transaction occurred; therefore, no expense reimbursement can be claimed from the company.
  
  

• Reimbursed Expenses are Not Deductible: If the company directly reimburses you for a Transperth fare, an Uber receipt, or pays you a modern award vehicle allowance, you cannot claim these as a deduction on your personal tax return. The ATO explicitly states you cannot claim an expense that your employer has already covered or paid back to you.
• The ATO Cents-per-Kilometre Discrepancy: The ATO's standard deduction rate for personal tax returns in the 2026–27 financial year is $0.91 per kilometre. This is a tax calculation threshold only. It does not override or change the $1.01 per kilometre that your employer is legally required to pay you out-of-pocket under the modern childcare awards.
• Declaration of Allowances: Any ongoing or lump-sum travel allowances paid to you via your payslip must be declared as assessable income on your annual tax return. [1, 2, 3, 4]

• Hold a current, valid Australian driver’s licence.
• Ensure the personal vehicle is fully registered and roadworthy.
• Maintain comprehensive motor vehicle insurance or, at minimum, third-party property insurance. Proof of insurance must be provided to HR annually or upon request.
• Strictly adhere to all road traffic laws. The company is not liable for traffic, speeding, or parking fines incurred during work-related travel. [1, 2, 3, 4, 5]

1. Maintain an Accurate Log: Record every trip immediately upon completion. The log must include the date, origin, destination, purpose of travel, and either the odometer readings (for personal vehicles) or the travel mode.
2. Timesheet Entry: Log the exact travel duration on your weekly timesheet using the designated travel code to ensure correct hourly compensation.
3. Expense Submission: Submit total travel kilometres or public transport/Uber receipts through the payroll system by the end of the current payroll cycle.
4. Manager Approval: All claims require digital sign-off from the Centre Manager before being processed by payroll. [1, 2, 3]

Go to secure.employmenthero.com

1. Access Expense Claim Section

2. Create Travel Expense Claim

3. Log Travel In Roster

4. Understand Employment Location Rules

5. Calculate Kilometer Difference