What you need to know about keeping an ATO Compliant Logbook

If you are an Australian taxpayer who uses your own car for work-related trips, you may claim a deduction for car expenses.
You use either of the Logbook method or the Cents per kilometre method to calculate deductions for car expenses.
Sole traders and some partnerships can also use the logbook method when claiming expenses for a car.
The Australian Taxation Office (ATO) requires you to keep accurate records to substantiate your claim.

What is a logbook for tax purposes Australia?

In Australia, the term “logbook” or "log book" generally refers to a record of vehicle usage for tax purposes. It is referred to by the Australian Taxation Office (ATO) as a logbook method for claiming expenses. A valid logbook must be kept for 12 weeks to determine business-use percentage, allowing deductions for fuel, repairs, and depreciation over 5 years.

Can I claim work-related car expenses without a logbook?

Yes, you can claim work-related car expenses in Australia without a logbook using the Cents per kilometre method for up to 5,000 business kilometres per car, per year.
No receipts are needed, but you must be able to clearly show how you calculated your work-related kilometers. You also do need to be able to show that you own the car.

What info should a log book include?

The Australian Taxation Office (ATO) lists the following requirements for keeping a logbook:

The logbook must cover at least 12 continuous weeks and be broadly representative of your travel. You need to include:

• the destination
• the purpose of every journey
• the odometer reading at the start and end of each journey
• the total kilometres travelled during the period
• the odometer readings for the start and end of the logbook period

Although the logbook is valid for 5 years, the ATO have specific additional requirements: the logbook is representative of your work-related use.

• The logbook should be representative of your work-related use. If not, you'll need to create a new logbook.
• In each of the 4 years following the first year, you need to keep odometer readings for the start and end of the full period you claim.
• In each of the 4 years following the first year, you need to keep your work-related use percentage based on the logbook.
• If you are using the logbook method for 2 or more cars, keep a logbook for each car and make sure they cover the same period.
• You must retain your logbook and odometer records for 5 years after the end of the latest income year that you rely on them to support your claim.

Download free ATO Compliant logbook templates

Prefer to work in a spreadsheet or on paper? You can use these templates with or without the Trip Logbook app. They follow the same field structure used in Trip Logbook exports.

Trip Logbook can help you maintain your ATO Logbook

The Trip Logbook App can record your business and private kilometers automatically. Using the App, you can produce your vehicle logbook report in the required ATO Compliant Logbook format. You can also export the logbook to CSV format. The CSV file can be opened in Microsoft Excel, Google Sheets or Apple Numbers.

Example of a completed ATO Compliant Logbook exported from the Trip Logbook App

This is an example of a completed ATO Logbook exported from the Trip Logbook App.

Important Disclaimer:

The information on this page is provided for general educational purposes only and should not be regarded as tax advice. ATO rules, rates, and enforcement practices may change over time and can differ based on individual circumstances. Always consult official ATO publications or a qualified tax professional to confirm current requirements. Avoid relying solely on summaries or third‑party interpretations.