Car Logbook Requirements

Author: Duncan Warnock CPA | August, 2025

#1 - For each vehicle journey that is business/work related

reason for the journey (such as a description of the business reason or whether it was for private use)
start and end date of the journey
odometer readings at the start and end of the journey
kilometres travelled.

NOTE: You must record your journey information in the car logbook on the actual day of travel in the logbook. You can not retrospectively record past dated car logbook journey information.

#2 - Overall Logbook requirenments

when the logbook period begins and ends
the car’s odometer readings at the start and end of the logbook period
the total number of kilometres the car travelled during the logbook period
the number of kilometres travelled for each journey. If you make two or more journeys in a row on the same day, you can record them as a single journey
the odometer readings at the start and end of each subsequent income year your logbook is valid for
the business-use percentage for the logbook period
the make, model, engine capacity and registration number of the car.

#3- Logbook timeframe

If this is the first year you have used the logbook method, you must keep a logbook for at least 12 continuous weeks during the income year. That 12-week period needs to be representative of your travel throughout the year.

If you started to use your car for business-related purposes less than 12 weeks before the end of the income year, you can continue to keep a logbook into the next year so it covers the required 12 continuous weeks.

Each logbook you keep is valid for five years, but you may start a new logbook at any time.

If you establish your business-use percentage using a logbook from an earlier year, you must keep that logbook and maintain odometer readings in the following years.

If your circumstances change, such as a change in the type of work undertaken by your business, you may need a new logbook.