Car expenses

What you can claim

👉 carry bulky tools or equipment (such as an extension ladder or cello) that your employer requires you to use for work and there is no secure storage available at work

👉 attend work-related conferences or meetings away from your normal workplace deliver items or collect supplies

👉 travel between two separate places of employment, but not if one of the places is your home (for example, when you have a second job)

👉 travel from your normal workplace to an alternative workplace (that isn't a regular workplace) and back to your normal workplace or directly home

👉 travel from your normal workplace or your home to an alternative workplace that is not a regular workplace – for example, a client’s premises

If you receive an allowance from your employer for car expenses, it is assessable income and the allowance must be included on your tax return. The amount of the allowance is usually shown on your income statement or payment summary.

When you can't claim

You can't claim a deduction for car expenses that have been salary sacrificed or where you have been reimbursed for these expenses.

For motorcycles and other vehicles (that are not cars), you can't claim work-related deductions under car expenses. However, you may be able to claim for work-related deductions under travel expenses. You can only claim your actual expenses for these vehicles. You must use the logbook method to show your work-related use.