You generally can’t claim the cost of trips between home and work, even if you live a long way from your usual workplace or have to work outside normal business hours – eg when working on call. There are limited circumstances where you can claim the cost of trips between home and work, such as where you are required to carry bulky tools or equipment. The cost of these trips is deductible only if:
- your employer requires you to transport the equipment for
- the equipment was essential to earning your income
- there was no secure area to store the equipment at the work
- the equipment is bulky – at least 20kg or cumbersome to
If you claim car expenses, you need to keep a logbook to determine the work-related percentage, or be able to demonstrate to the ATO a reasonable calculation if you use the cents per kilometre method to claim.