You can claim a deduction when you are:
• Driving between separate jobs on the same day (eg a
second job)
• Driving to and from an alternate workplace for the same
employer on the same day (eg travelling between houses
that you clean).

You can’t claim the cost of trips between home and work,
even if you live a long way from your usual workplace or
have to work outside normal business hours – eg night
cleaning shifts.
There are limited circumstances where you can claim the
cost of trips between home and work, such as where you
carry bulky tools or equipment for work – eg an extension
ladder used for cleaning windows. The cost of these trips is
deductible only if:
• Your employer requires you to transport the equipment to
work
• The equipment was essential to earning your income
• There was no secure area to store the equipment at the
work location, and
• The equipment is bulky – at least 20kg or cumbersome to
transport.
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.

You can claim deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique
and distinctive to your job, or protective clothing that
your employer requires you to wear. This may include an
apron or overalls to protect your ordinary clothes from
soiling or damage, or gloves or breathing masks to provide
protection from chemicals.

You can’t claim a deduction for the cost of buying or
cleaning plain clothing worn at work, even if your employer
tells you to wear it, and even if you only wear it for work
– eg jeans or shoes.