You can claim the cost of using a car you own when you
drive:
• between separate jobs on the same day – for example,
driving from a gym that you work at to your second job
as a football umpire)
• to and from an alternate workplace for the same
employer on the same day – for example, between
personal training venues or gyms.
If you claim car expenses, you can use the logbook method
or the cents per kilometre method. If you use the logbook
method, you need to keep a valid logbook to determine
the percentage of work-related use of your car along with
evidence of your car expenses. If you use the cents per
kilometre method, you need to be able to show how you
calculated your work-related kilometres and be able to show
that those kilometres were work related.
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
– 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 generally 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 irregular hours.

You can claim a deduction for tools and equipment you
use in earning your employment income, such as exercise
equipment.
If a tool or item of work equipment cost:
• $300 or less – you can claim an immediate deduction for
the whole cost
• more than $300 – you can claim a deduction for the cost
over a number of years (decline in value).

You generally can’t claim a deduction if the tools and
equipment are supplied by your employer or another
person.