You can claim a deduction for the cost of travel while performing your duties. This includes travel between different work locations, including for different employers.
Normal trips between home and work are private in nature and can’t be claimed. This applies even if you:
- live a long way from your usual workplace, or
- have to work outside normal business hours (eg weekend shifts).
In limited circumstances you can claim the cost of trips between home and work, where:
- you had shifting places of employment (that is, you regularly worked at more than one site each day before returning home)
- you were required to carry bulky tools or equipment for work and all of the following conditions were met
> The tools or equipment were essential for you to perform your employment duties and you didn’t carry them merely as a matter of choice.
> The tools or equipment were bulky – meaning that because of their size and weight they were awkward to transport and could only be transported conveniently by the use of a motor vehicle.
> There was no secure storage for the items at the workplace.
If you claim car expenses, you must:
- keep a logbook of your work trips, or
- be able to show us your claim is reasonable if you use the cents per kilometre method (for claims up to 5,000 km only).