You can claim a deduction when you are:
• Drive between separate jobs on the same day – eg you
work for wo different employers
• Drive to and from an alternate workplace for the same
• Employer on the same day – eg a computer repairer who
travels
• To multiple call outs per day.

You can’t claim the cost of trips between home and work,
even if you live a long way from your usual workplace or
have to work outside normal business hours – eg travelling
at night to reboot computer servers. There are limited
circumstances where you can claim the cost of trips
between home and work, such as where you carry bulky
tools or equipment for work – eg computer peripherals
such as large monitors. The cost of these trips is deductible
only if:
• Your employer requires you to transport the equipment
for work
• The equipment was essential to earning your income
• There was no secure area to store the equipment at the
work location, and
• The equipment is bulky – at least 20kg or cumbersome to
transport.
If you claim car expenses, you need to keep a logbook
to determine the work-related percentage, or be able to
demonstrate to the ATO a reasonable calculation if you use
the cents per kilometre method to claim.

You can claim deduction for self-education expenses
if your course relates directly to your current job – eg
learning new software required to perform your work
duties.

You can’t claim a deduction if your study is only related in
a general way or is designed to help get you a new job – eg
you cannot claim a deduction if you are a computer sales
person who is studying to be a software programmer.