You can claim the cost of using a car you own when you
drive:
• between separate jobs on the same day – for example,
ftravelling from your first job as a fruit picker directly to
your second job to test soil for crop research
• to and from an alternate workplace for the same
employer on the same day – for example, travelling
between cane fields for your employer.

You can claim the decline in value and running costs
of all-terrain vehicles (ATV), such as a quad bike, where
you’re required to cover large distances of land that is not
accessible by car. You can only claim the decline in value
for an ATV if you paid for the vehicle yourself and you were
not reimbursed by your employer.

You generally can’t claim the cost of trips between home
and work under any of the methods, even if you live a long
way from your usual workplace or work outside normal
business hours. In limited circumstances you can claim
the cost of trips between home and work, where you
carry bulky tools or equipment for work. You can claim a
deduction for the cost of these trips if:
• the tools or equipment are essential to perform your
employment duties and you don’t carry them merely as
a matter of choice
• the tools or equipment are bulky – this means that
because of the size and weight they are awkward to
transport and can only be transported conveniently by
the use of a motor vehicle
• there is no secure storage for the items at the
workplace.

You can claim clothing and footwear that you wear to
protect yourself from the risk of injury or illness posed by
your income-earning activities or the environment in which
you carry them out.

You can’t claim clothing and footwear that you wear to
protect yourself from the risk of injury or illness posed by
your income-earning activities or the environment in which
you carry them out.

You can’t claim a deduction if your employer pays for or
reimburses you for these expense