Motor vehicle deductions records

Information your records need to show 

Examples of types of records

The records you need to keep depend on how you calculate your claim. You will generally need to keep: 

  • details of the kilometres travelled for business and private use 
  • loan or lease information 
  • registration information 
  • details of how you calculated your claim.
  • Registration papers 
  • Loan or lease documents 
  • Fuel and oil receipts, tax invoices 
  • Repairs and servicing receipts 
  • Insurance documents 
  • Logbooks 
  • ATO app – electronic logbook (for sole traders)

If you’re a sole trader or partnership using the logbook method, you will need to keep additional records. Your logbook must contain:

  • 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 2 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. 

For each journey, record the: 

  • 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. 

If you’re a company or trust, you can only claim the actual costs for motor vehicle expenses that are part of the everyday running of your business. For example, travelling between different business premises, visiting clients or picking up goods for sale. Actual costs are based on receipts for expenses incurred.

Claiming small business tax deductions

Steps Progress

What are deductions and what can I claim?

5 mins

Accounting for private use of assets

9 mins

Expenses you can never deduct

1 mins

Expenses you can deduct over time

10 mins

Stock and asset records

5 mins

Expenses you can deduct immediately

5 mins

Other deductions records

1 mins

Motor vehicle deductions

4 mins

Motor vehicle deductions records

2 mins

Related courses

1 mins

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