You can claim a deduction when you are:
- Driving between separate workplaces (eg a second job)
- Regularly working at more than one site each day before returning home
- Driving to and from an alternate workplace for the same employer (eg driving to meet clients)
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 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.