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How do I keep a logbook?

Motor vehicle deductions

Peter Bayliss avatar
Written by Peter Bayliss
Updated over 4 years ago

You need to log each work-related journey for a continuous 12-week period which is representative of your annual work-related kilometres travelled.

Record the odometer reading in your car on the first day of the 12-week period.

Each day, record every work-related journey during the 12-weeks showing the odometer reading when you start your work-related trip and the odometer reading when you finish that trip.

Record the odometer reading in your car on the last day of the 12-week period.

Congratulations! You can now determine your business-use percentage and keep it for the next five years.

A work-related journey is one of the below:

  • Directly between two separate workplaces

  • From your normal workplace to an alternative workplace that is not a regular workplace while still on duty, and back to your normal workplace or directly home

  • If your home was a base of employment – you're required to start your work at home then travel to a workplace to continue your work for the same employer

  • If you had shifting places of employment – you regularly work at more than one site each day before returning home

  • From your home to an alternative workplace that is not a regular workplace for work purposes, and then to your normal workplace or directly home.

  • if you need to carry bulky tools or equipment that your employer requires you to use for work but you can't leave at your workplace (for example, an extension ladder or a cello) – the tools or equipment are bulky, meaning that because of the size or weight they are awkward to transport and can only be transported conveniently by motor vehicle.

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