You can claim a deduction for the cost of transporting bulky tools or 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 worksites
You can claim a deduction for the cost of trips between worksites on the same day. This includes travelling between either of the following:
different worksites 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 sites each day before returning home.
Example 1
Roger’s employer has a depot where the crew can meet and travel to the various worksites – usually five each day – in the company truck, which is loaded with all the necessary tools and equipment. Roger chooses to use his own car in which he carries his own tools.
Even though Roger is carrying tools and works at several different sites, he is not entitled to claim a deduction for his travel expenses because he chooses not to use the transport and tools supplied by his employer. This means his travel expenses are private expenses.
Example 2
George does maintenance work. To do his work, he carries a boot load of tools and equipment and travels to several worksites each day.
George is entitled to a deduction for his car expenses between home and work because he works at several worksites each day.
Example 3
Tony works on a large project where secure storage is available for his tools. As Tony chooses to transport his tools to and from work every day, instead of leaving them in the secure storage provided, he cannot claim a deduction for his transportation costs.
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