You can claim a deduction when you:
• Drive between separate jobs on the same day – eg you
work for two different employers
• Drive to and from an alternate workplace for the same
employer on the same day – eg travel from a depot to a
mine site.

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. 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. The cost of these trips is
deductible only if:
• Your employer requires you to transport the equipment
for 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 a deduction for travel expenses if you are
required to travel overnight and don’t attend your usual
work location, eg travelling to a remote area, provided
the cost was incurred while carrying out your work duties.
This could include meals, accommodation and incidental
expenses that you incurred and your employer has not
provided or reimbursed you.

You can’t claim receiving an allowance from your
employer does not automatically entitle you to a
deduction. You need to be able to show you were away
overnight, you spent the money and the travel was directly
related to earning your income.