You can claim a deduction for the cost of travel while
performing your duties. This includes travel between
different work locations, including for different employers.
Normal trips between home and work are private in nature
and can’t be claimed. This applies even if you:
• live a long way from your usual workplace, or
• have to work outside normal business hours (eg
weekend shifts).
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 must:
• keep a logbook of your work trips, or
• be able to show us your claim is reasonable if you use
the cents per kilometre method (for claims up to 5,000
km only).
Your vehicle is not considered to be a car if it is a vehicle
with a carrying capacity of:
• one tonne or more, such as a ute or panel van
• nine passengers or more, such as a minivan.

You can claim a deduction for tools or equipment you
are required to purchase for your job.

If you also use the tools or equipment for private
purposes, you can’t claim a deduction for that use. For
example, if you have a tool set that you use for private
purposes half the time, you can only deduct 50% of the
cost. If the tools or equipment are supplied by your
employer or another person, you can’t claim a deduction.
If a tool or item of work equipment you only used for work:
• cost more than $300 – you can claim a deduction for the
cost over a number of years (depreciation
• cost $300 or less – you can claim an immediate
deduction for the whole cost.