You can claim a deduction when you are:
• Driving between separate workplaces (eg a second job)
• Driving to and from an alternate workplace for the same
• Employer (eg attending a meeting at a different location)
• Transporting bulky equipment provided you meet
• The following criteria:
› Your employer required you to transport the equipment
to work
› It was essential to earning your income
› There was no secure area to store the equipment at work
› It was bulky (around 20kg) and cumbersome to
transport.
You need to keep a record of your work-related car
expenses using a logbook or be able to demonstrate
a reasonable calculation using the cents per kilometre
method.

You can’t claim the cost of normal trips between home
and work, even if you live a long way from your usual
workplace or you are on call or have to work outside
normal business hours (eg shift work). This includes
parking fees and tolls when you drive to and from work.
If you salary sacrifice your car this means your employer
is covering the costs and you cannot claim a deduction.

You can claim a deduction for the cost of buying, hiring,
mending or cleaning certain uniforms that are unique and
distinctive to your job, or protective clothing (eg non-slip
nursing shoes or support stockings) that your employer
requires you to wear.

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 (eg black pants and a white shirt).