You can claim the cost of using a car you own when you drive:
- between separate jobs on the same day – for example, travelling from your first job as a fruit picker directly to your second job to test soil for crop research
- to and from an alternate workplace for the same employer on the same day – for example, travelling between cane fields for your employer
If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your work-related claim. If your vehicle has a carrying capacity of one tonne or more, such as a ute or panel van, you can’t use the cents per kilometre method to calculate your claim. You can claim the actual expenses based on the work-related use of your vehicle. The easiest way to demonstrate this is by keeping a logbook. You can claim the work-related percentage of the decline in value and running costs, such as fuel, oil, insurance and loan interest but you must keep your receipts and records that show your work-related travel.
You can claim the decline in value and running costs of all-terrain vehicles (ATV), such as a quad bike, where you’re required to cover large distances of land that is not accessible by car. You can only claim the decline in value for an ATV if you paid for the vehicle yourself and you were not reimbursed by your employer.