Electricians - claiming work-related expenses

Daily travel expenses you cannot claim

You cannot claim a deduction for the cost of normal trips between home and work, even if:

• there was no public transport near where you worked so you used a car
• you worked outside normal business hours - for example, shift work or overtime
• you were on call
• you used your own vehicle to travel from home to work to collect a work vehicle.

Example 2

Paul's employer provides vans for his employees. The vans are fully equipped with all the materials and tools they need to carry out their duties. Paul travels by car to his employer's head office where he picks up the work van then drives to the job. Paul cannot claim a deduction for the car expenses he incurs when he travels between his home and work.

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 transporting his tools to and from work.

Sections within Work-related daily travel expenses

• Daily travel expenses you cannot claim
• Keeping records of your daily travel expenses
• Vehicles other than cars
• Other daily travel expenses