When can I claim a tax deduction for travel or motor vehicle costs?


Travel between your home and work - transporting bulky equipment if the following apply:

  • The equipment required to perform your work is being transported by you to and from work as a matter of convenience; and
  • A secure area for the storage facility for equipment is not provided at the workplace

    Travel between home and work where home is your base of operations and your work is commenced at home. 

    Travel between home and shifting places of work, where you are required by the nature of your job to do that job in more than one place.

    Travel between two separate work places where two separate employers involved.

    Travel from your normal work place to an alternate work place while still on duty and back to either your normal work place or directly home.

    Travel from your home to an alternate work place for work-related purposes and then to either your normal work place or directly home.

    Travel between two places of employment or between a place of employment and a place of business.