You can claim vehicle and other travel expenses directly connected with your work, but you can’t claim for normal trips between home and work – this is considered private travel.
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.
The four methods are:
- Cents per kilometre method
- 2% of original value method
- One-third of actual expenses method
- Logbook method
If you use a borrowed car or a vehicle other than a car for work purposes, you can claim the costs you incur (such as fuel costs) as a travel expense. You can’t use any of the methods described here to calculate your claim.