Vehicle Logbook
Your trips and work-use percentage for the selected financial year.
What the ATO needs from a logbook
Logbook method: keep a logbook for at least 12 continuous weeks. Record the odometer at the start and end of that period, and for each work trip the date, start and end odometer readings, kilometres and the reason for the trip. A logbook stays valid for 5 years if your use doesn't change much, but you need odometer readings at the start and end of each later year.
Cents per km: no logbook needed. You can claim up to 5,000 work km per car at the ATO rate, but you must be able to show how you worked out your kilometres. Logging trips here does that.
Common tax questions
General information only, not tax advice. Summarised from ATO guidance, last reviewed October 2026.
What is the cents per kilometre rate?
88c per km for 2024–25 and 2025–26, and 91c for 2026–27, up to 5,000 work km per car. It covers all car costs, so you can't add fuel or rego on top. More + ATO source →
What are the logbook rules?
At least 12 continuous, representative weeks; reason, destination, odometer and km for every work trip; odometer at the start and end of the period. Valid for 5 years unless your circumstances change. More + ATO source →
Do trips between home and work count?
Generally no. Normal travel between home and your usual workplace is private. Only work-related trips count towards your claim. More + ATO source →
Logbook or cents per km: which is better?
It depends on your km and costs. The logbook calculator compares both using your figures. More + ATO source →
Trips
Every trip you've logged in the selected financial year.
12-Week Logbook
Keep a logbook for 12 continuous weeks to work out your work-use percentage. Lock it in when it's done and it covers that year and the next four.
Vehicles & Places
Your vehicles, odometer readings and the places you drive to often.
Vehicles
Running costs
Receipts
Odometer readings
If you're using a logbook from an earlier year, record the odometer at the start (1 July) and end (30 June) of each year.
Saved places
Save the places you drive to often, like your office or regular clients. Pick them in one tap when adding a trip, and the distance fills in for you after the first trip.