You can claim a deduction when you are:
- Driving between separate workplaces (eg a second job)
- Driving to and from an alternate workplace for the same employer on the same day – eg travelling between two different residential open homes.
There are limited circumstances where you can claim the cost of trips between home and work, such as where you carry bulky tools or equipment for work – eg a large ‘for sale’ sign and tools to erect it. The cost of these trips is deductible only if:
- your employer requires you to transport the equipment for work
- the equipment was essential to earning your income
- there was no secure area to store the equipment at the work location, and
- the equipment is bulky – at least 20kg or cumbersome to transport.
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.