You can claim a deduction when you are:
• Driving between separate workplaces (eg you drive for
two different employers)
• Driving to and from an alternate workplace for the same
employer (eg travelling between depots)
• 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 have to work outside normal business hours.
This includes parking fees and tolls when you drive to and
from work.

You can claim a deduction for travel expenses if you are
required to travel overnight from your usual workplace (eg
travelling to a remote area), provided the cost was incurred
while carrying out your work duties.
Travel expenses may include meals and accommodation,
fares, petrol and incidentals such as parking fees and tolls.
Receiving a travel allowance from your employer does not
automatically entitle you to a deduction. You still need to
show that you were away overnight, you spent the money
yourself, and the travel was directly related to earning your
income (eg it was not a personal expense).

You can’t claim accommodation expenses if you
sleep in your truck or your employer provides you with
accommodation.