If you use your own car for work purposes (this may be a car you own, lease or hire under a hire-purchase agreement), you can claim a deduction using either the cents per kilometre method or logbook method.
You can claim a deduction for car expenses if you use your car to:
· perform your work duties
· attend work-related conferences or meetings away from your normal workplace
· travel directly between two separate places of employment if neither of the places is your home
· travel from your normal workplace to an alternative workplace and back to your normal workplace
· travel from your home to an alternative workplace and then to your normal workplace
· perform itinerant work – meaning you had shifting places of employment (for example, you regularly worked at more than one site each day before returning home).
Claire Chang