Car, vehicle and travel expenses
You can claim car, vehicle and travel expenses for work-related travel you incur in the course of performing your job as an employee if you travel:
- directly between two separate workplaces because you have two different employers – for example, you have a second job
- for work-related purposes from your normal workplace to an alternative workplace that is not a regular workplace and back to your normal workplace or directly home – for example, if you travel from client to client
- between home and work, only if
- your home is considered a base of employment and you either commence work at home and travel directly to another base of employment to continue working, or travel from another base of employment to home to continue working
- you travel from your home to an alternative workplace that is not a regular workplace for work activities and then to your normal workplace or directly home
- you have to carry bulky tools or equipment that you use for work and there is no secure area for storing your tools or equipment at work.
- You can’t claim a deduction for the cost of normal trips between home and work, even if:
- you did minor tasks – for example, picking up the mail on the way to work or home
- there was no public transport near where you worked so you used a car.