You can claim a deduction for the cost of travel while
performing your duties. This includes travel between
different work locations, including for different employers.
Normal trips between home and work are private in nature
and can’t be claimed. This applies even if you:
• live a long way from your usual workplace, or
• have to work outside normal business hours (eg
weekend shifts).
In limited circumstances you can claim the cost of trips
between home and work, where:
• you had shifting places of employment (that is, you
regularly worked at more than one site each day before
returning home
• you were required to carry bulky tools or equipment for
work and all of the following conditions were met
• The tools or equipment were essential for you to
perform your employment duties and you didn’t
carry them merely as a matter of choice. The tools or
equipment were bulky – meaning that because of their
size and weight they were awkward to transport and
could only be transported conveniently by the use of a
motor vehicle.
• There was no secure storage for the items at the
workplace.
If you claim car expenses, you must:
• keep a logbook of your work trips, or
• Be able to show us your claim is reasonable if you use
the cents per kilometre method (for claims up to 5,000
km only).

Your vehicle is not considered to be a car if it is a vehicle with
a carrying capacity of:
• one tonne or more, such as a ute or panel vaN
• nine passengers or more, such as a minivan.
In these circumstances (eg if you use a ute) you can claim
the proportion of your vehicle expenses that relate to work
– such as fuel, oil, insurance, repairs and servicing, car loan
interest, registration and depreciation. Keep receipts for your
actual expenses. You cannot use the cents per kilometre
method for these vehicles. While it is not a requirement to
keep a logbook, it is the easiest way to show how you have
calculated your work-related use of the vehicle.

You can claim
• the cost of buying, mending and cleaning uniforms that
are unique and distinctive to your job (eg a uniform your
employer requires you to wear)
• protective clothing your employer requires you to wear
(eg hi-vis vests, steel-capped boots and safety glasses).

You can’t claim a deduction if your study or seminar is
only related in a general way or is designed to help you get
a new job (eg you can’t claim the cost of study to enable
you to move from being a teacher’s aid to being a teacher).