Jul 15, 2026 Joel Hernandez

ATO Logbook Check-In

As tax time approaches, for any who are claiming car expenses based on their log book, it is important to review their motor vehicle logbook. While a logbook can generally be used for up to five years, it must reflect current work-related travel.

How the Logbook Method Works

The logbook method allows taxpayers to claim the work-related portion of actual car expenses, including fuel, servicing, registration, insurance and depreciation.

A business-use percentage is calculated from the logbook and applied to total vehicle expenses for the year. This percentage is also relevant for Fringe Benefits Tax (FBT) purposes where a vehicle is provided to an employee, as it determines business use.

What Makes a Valid Logbook

A valid logbook must cover a continuous 12-week period that is representative of normal travel. This period can start at any time and can span across two financial years, provided it is continuous and reflective of typical usage.

The logbook remains valid for up to five years unless circumstances change.

Recording Logbook Entries Correctly

Entries must be accurate and recorded at the time of travel or as soon as possible afterwards, rather than reconstructed later.

For each journey, you must record:

• Date of the trip
• Start and end odometer readings
• Total kilometres travelled
• Destination
• Work-related purpose

The logbook must also include:

• Odometer readings at the start and end of the 12-week period
• Total kilometres travelled during that period

Clear and specific descriptions are important, as vague entries may not be sufficient to support a claim.

Handling Multiple Vehicles

Where more than one vehicle is used, a separate logbook is required for each car, and each should cover the same 12-week period for consistency.

If a vehicle is replaced, the existing logbook can continue to be used if a written nomination is made before lodging the tax return.

Common Triggers for a New Logbook

A new logbook may be required where there are material changes, including:

• Change in employment
• Change in residence or workplace
• Significant change in travel patterns

Final Thoughts

Reviewing and maintaining a compliant logbook is essential, and there are a number of apps available to help you keep a log book. Accurate, timely entries and ensuring the logbook reflects real usage will help support claims and maximise deductions at tax time.

If you have any questions or would like assistance, please feel free to contact your RDL advisor.