You can claim the cost of using a car you own when you
drive:
• between separate jobs on the same day – for example,
finishing your morning bus shift and driving directly to
your second job in administration
• to and from an alternate workplace for the same
employer on the same day – for example, travelling
between different depots for the same company.
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 the tools or equipment are bulky
and you don’t carry them merely as a matter of choice
• there is no secure storage for the items at the
workplace.

You generally can’t claim the cost of trips between home
and work, even if you live a long way from your usual
workplace or work outside normal business hours.
If you claim car expenses, you can use the logbook method
or the cents per kilometre method.

You can claim self-education, study, seminars and
training if they directly relate to your current job as a call
centre operator and they:
• maintain or improve the skills and knowledge you need
for your current duties – for example, training to use
new record-keeping software
• result in or are likely to result in an increase in your
income from your current employment – for example,
studying for a Certificate III in Customer Engagement.
You need to be able to show how the course relates to your
employment and have records for the expenses you claim –
such as receipts for course fees, text books, stationery and
travel expenses.

You can’t claim a deduction if your study is only related
in a general way to your current job or is designed to help
you get a new job. For example, you can’t claim the cost to
become a mortgage broker.