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.
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