Income and deductions
Print this page
Print entire document
If you are claiming a deduction for using your own car (including a car you lease or hire), it is treated as a car expense.
If you use someone else's car for work purposes, you may be able to claim the direct costs (such as fuel) as a travel expense.
When you can claim car expenses
You can claim a deduction for work-related car expenses if you use your own car in the course of performing your job as an employee.
Owned or leased cars
You can claim a deduction for using a car that you owned, leased, or hired under a hire-purchase agreement.
Calculating your deduction
You can choose which of the following four methods for claiming work-related car expenses that gives you the largest deduction for any car and choose different methods for different cars. Some adjustments to your claim may need to be made if the car is jointly owned.
Jointly owned cars
There are special rules for claiming expenses for jointly owned cars under each of the allowable claim methods.
System maintenance and issuesAccess managerAbout online services
More forms and instructions Arrow button
More tax rates and codes Arrow button
More calculators and tools Arrow button
Legal Database Arrow button