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JT777(I'm new)I'm new
1 Oct 2025

Hello,

I have 2 vehicles registered under my name, one of which I've given to my wife for her to use. She's migrated from another country and she's currently using that car to learn how to drive in Australia and is currently unlicensed. She covers all expenses for that car.

For work, she has been temporarily transferred to an alternate work location that is quite far away without any travel allowance or change in contract. I drive her to that alternate location in her vehicle but she pays for all the expenses such as fuel and maintenance of that vehicle.

Is she able to claim work related car expenses as a deduction using the cents/km method for the trips to and from the temporary alternate work location, even though she was the passenger?

My arguments for this is that she has genuinely incurred these extra travel costs in the course of her employment.

If someone can provide guidance here that would be appreciated.

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1 replies
106 views
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All replies

Taxduck(Taxicorn)Taxicorn
1 Oct 2025

Whether she is a passenger or the driver is not relevant. If the car is owned by the taxpayer and is used for work related purposes then car expenses can be claimed under the cents/km method. If not owned then see guidelines in last link.

The first question is whether the travel is claimable. This can be difficult to determine. Depends on whether the alternate workplace is considered a regular workplace. From ATO on claimable travel

  • home to an alternative place of work that isn't a regular place of work to perform your duties, and then to your regular place of work or directly home (this doesn't apply if the alternative place of work has become a regular workplace).

Trips you can and can't claim | Australian Taxation Office

Question then, when is an alternate workplace considered a regular workplace? I would suggest, even if the workplace is considered " temporary" it could still be considered a regular workplace, so the travel would then not be claimable.

With regard to car ownership then the following guidelines are used for claiming expenses.

Expenses for a car you own or lease | Australian Taxation Office



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Work related car expense as a passenger | ATO Community