You can claim a deduction for the cost of transporting bulky tools and equipment between home and work if the following apply:
you need to use them at work
there is no secure area for storing them at your workplace.
Travelling between workplaces
You can claim a deduction for the cost of travelling between workplaces on the same day. This includes travelling between either of the following:
different workplaces for the same employer
separate places of employment.
Shifting places of employment
You can claim the cost of trips between home and work if you regularly work at many places each day before returning home.
Example 1
Nadeem is a sales manager who travels from his normal workplace to his employer's head office to attend a meeting. After the meeting he travels directly back to his normal workplace and then home. Nadeem can claim the cost of each journey between his workplace and head office as a deduction as the trips are for work purposes.
Example 2
Patricia is a sales manager who looks after a large number of clients. Patricia has a regular weekly pattern of travelling directly from home to many clients before going into the office to finalise her paperwork. Patricia can claim a deduction for her travel as she has shifting places of employment.
Example 3
Sue is a sales manager who uses a laptop computer in the office and when she visits clients. She carries the computer to and from work in her car. As the computer is not considered bulky equipment she cannot claim a deduction for her travel costs to and from work.
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