Is travel between work sites tax deductible in Australia?

Travel between work sites is generally deductible, but the rules differ significantly from travel between home and work, which is generally not deductible.

Deductible travel:

• Driving from one job to another (e.g. you work two jobs in one day and drive between them)
• Driving between different work locations for the same employer (e.g. visiting multiple client sites)
• Driving from your workplace to a client's office or a work-related meeting and back
• Driving from home directly to a work site that is not your regular workplace (itinerant workers or people with no fixed workplace)

Not deductible:

• Normal commuting from home to your regular place of work (even if you stop at a shop on the way)
• Travel between home and work where you transport bulky tools, unless the tools are too bulky or heavy to leave at work and there is no safe storage at your workplace

Itinerant workers: If your job requires you to travel to different locations every day and you have no fixed workplace, travel from home to the first site and from the last site home may also be deductible. Examples include sales representatives, building inspectors, and community workers visiting clients.

Claiming the deduction: You can use the cents per kilometre method (up to 5,000km, 85c/km) or the logbook method for work travel. Keep records of dates, destinations, purposes, and kilometres travelled.