You can claim a deduction when you are:
- Driving between separate workplaces (eg a second job)
- Driving to and from an alternate workplace while you’re still on duty (eg transporting students to a sporting venue)
- Transporting bulky equipment provided you meet the following criteria:
› Your employer required you to transport the equipment to work
› It was essential to earning your income
› There was no secure area to store the equipment at work
› It was bulky (around 20kg) and cumbersome to transport.
You need to keep a record of your work-related car expenses using a logbook or be able to demonstrate a reasonable calculation using the cents per kilometre method.