你朋友的问题我是这样理解的
一般而言,从家到工作地点的费用是不可以申报的
因为在税务局的观点里,这个算private expense
但是由于你朋友有ABN号码,且你说她/他是以sole trader的模式在工作
这样我们可以把你朋友的情况理解为居家生意即Home-based business
这意味着从你到客户(肉厂)的路费成本是可以申报的
由于你朋友没有完整的纪录,我建议是使用申报5000公里的方法
另外附上税务局的原文给给下参考
You generally cannot claim the cost of trips between home and your workplace as this is a private expense. However, you can generally claim the cost of any business related travel.
This means if you are carrying on a home-based business, you can claim the cost of trips between your home and other places if the travel is for business purposes.
For example, you could claim the cost of travel to:
a client's premises if you are working there or delivering some documents
purchase equipment or supplies
do your banking
the post office to mail out invoices
see your tax adviser about a matter related to your business.