If you operate as a Sole Trader or a Partnership, you can claim car expenses using either the cents per kilometre method or the log book method. If you operate as a Company or a Trust, you must use the actual costs method.

Generally, travelling between your home and your place of business / regular place of work is considered private use.

See the link below to download the ATO’s “Tax Time Toolkit” for small business motor vehicle expenses quick reference pdf.

https://www.ato.gov.au/uploadedFiles/Content/MEI/Downloads/TaxTimeToolkit_SB_motor-vehicle.pdf