You can claim a deduction when you are travelling between separate workplaces (eg a second job or travelling to and from an alternate workplace for the same employer to attend a meeting at a different office).
You need to keep a record of your work-related car expenses using the logbook or cents per kilometre methods.
In limited circumstances you can claim the cost of trips between home and work, where 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.