You can claim the cost of using a car you own when you
drive:
• between separate jobs on the same day – for example,
driving from your job as a factory worker to your second
job as a bar assistant
• to and from an alternate workplace for the same
employer on the same day – for example, driving from
the warehouse to a job site.
In limited circumstances you can claim the cost of trips
between home and work, where you carry bulky tools or
equipment for work. You can claim a deduction for the cost
of these trips if:
• the tools or equipment are essential to perform your
employment duties the tools or equipment are bulky
and you don’t carry them merely as a matter of choice
• there is no secure storage for the items at the
workplace.

You generally can’t claim the cost of trips between home
and work, even if you live a long way from your usual
workplace or work outside normal business hours – for
example, night or public holiday shifts.

You can claim
• the tools and equipment you use for work, such as an air
compressor, drill or hammer
• tool insurance
• the cost of repairs to your tools and equipment.
If a tool or equipment costs:
• more than $300 – you can claim a deduction for the cost
over a number of years (decline in value)
• $300 or less – you can claim an immediate deduction for
the whole cost.

You can’t claim tools and equipment that are supplied by
your employer or another person. If you also use the tools
and equipment for private purposes, you can only claim
the work‑related portion. You will also need to apportion
the cost of repairs between private and work‑related use