Vehicle Logbook Generator

ATO vehicle logbook requirements

The ATO logbook method allows you to claim the business-use percentage of car expenses - including fuel, insurance, registration, maintenance, and depreciation. To use this method, you must maintain a logbook for a continuous period of at least 12 weeks that is representative of your typical travel patterns. The established business-use percentage then applies for five years, unless your circumstances change significantly.

Each logbook entry must record the date, odometer reading at the start and end of each journey, kilometres travelled, purpose of the journey (business or personal), and for business trips, the destination and reason. The ATO requires that entries be made at the time of travel or as soon as practicable afterwards - backdating an entire logbook at tax time is not compliant.

How to use this vehicle logbook generator

1. Enter vehicle details: Add the make, model, year, registration number, and engine capacity. These details are typically included on vehicle logbooks.
2. Set the logbook period: Enter the start and end dates for your 12-week (minimum) logbook period. Choose a period that reflects your typical travel patterns - avoid holiday periods or unusually busy months that would skew the business-use percentage.
3. Log each trip: For every journey, enter the date, start and end odometer readings, purpose (business or personal), and for business trips, the destination and reason. The tool calculates kilometres automatically.
4. Review the summary: Check the automatically calculated total kilometres, business kilometres, and business-use percentage. This percentage is what you will apply to your car expenses for the next five years.
5. Download as PDF: Export the formatted logbook for your tax records. Keep it with your other tax documentation for at least five years as required by the ATO.

Logbook method vs cents per kilometre method

The ATO offers two methods for claiming car expenses. The cents per kilometre method lets you claim a flat rate (currently 85 cents per km for 2024-25) for up to 5,000 business kilometres per year without keeping a logbook - simple but capped. The logbook method has no kilometre cap and lets you claim the actual business-use percentage of all running costs, including fuel, insurance, registration, servicing, tyres, and depreciation. If your business-use percentage is above 25% and you drive more than 5,000 business kilometres per year, the logbook method almost always produces a larger deduction. The trade-off is the record-keeping requirement - but once the 12-week logbook period is complete, you only need to keep odometer readings at the start and end of each financial year for the following four years.

FBT implications for employer-provided vehicles

If your business provides vehicles to employees (including through novated leases), the vehicle logbook becomes an FBT document as well as an income tax one. Under the operating cost method for FBT, you need a valid logbook to establish the business-use percentage and reduce the taxable value of the fringe benefit. Without a compliant logbook, the ATO defaults to the statutory formula method, which often results in a higher FBT liability. For fleet vehicles, maintaining logbooks across multiple drivers requires a systematic approach - this generator helps standardise the format so all logbooks meet ATO requirements consistently.