You can claim the cost of using a car you own when you
drive:
• between separate jobs on the same day – for example,
travelling from your main job as a mechanical engineer
to your second job as a university lecturer
• to and from an alternate workplace for the same
employer on the same day – for example, travelling from
your office to a job site.
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 the work-related portion of running
expenses for your home office when you work from home,
including the decline in value of your office equipment,
internet costs and electricity for heating, cooling and
lighting.
You can only claim a deduction for the additional running
costs incurred as a result of working from home. For
example, if you work in your lounge room when others
are also present, the cost of lighting and heating or cooling
that room is not deductible because there is no additional
cost for those expenses as a result of you working from
home.
To work out your home office expenses, you can either use
a fixed rate of 52 cents per hour for each hour that you
work from home or calculate your actual expenses.

You can’t claim occupancy expenses, such as the cost of
rates, mortgage interest, rent and insurance.