There are two main methods of claiming motor vehicle deductions:
The logbook method - click here for more information on logbooks
The cents per km method - capped at a maximum of 5000 kms.
Motor vehicle expenses can only be claimed on eligible work related travel journeys.
A work-related journey is one of the below:
Directly between two separate workplaces
From your normal workplace to an alternative workplace that is not a regular workplace while still on duty, and back to your normal workplace or directly home
If your home was a base of employment – you're required to start your work at home then travel to a workplace to continue your work for the same employer
If you had shifting places of employment – you regularly work at more than one site each day before returning home
From your home to an alternative workplace that is not a regular workplace for work purposes, and then to your normal workplace or directly home.
if you need to carry bulky tools or equipment that your employer requires you to use for work but you can't leave at your workplace (for example, an extension ladder or a cello) – the tools or equipment are bulky, meaning that because of the size or weight they are awkward to transport and can only be transported conveniently by motor vehicle.