How long does an ATO logbook need to be kept?

The logbook must cover at least 12 continuous weeks that are broadly representative of your travel. It is then valid for 5 years, unless your circumstances change — a new job or a house move — and it stops being representative.

What does an ATO logbook need to include?

For every work-related journey: the reason and purpose, the destination, the odometer reading at the start and end of the journey, and the kilometres travelled. For the whole logbook period: the odometer readings at the start and end, and the total kilometres travelled. Record each journey at the end of the trip or as soon as possible afterwards.

Do I need a new logbook every year?

No. A valid logbook lasts 5 years. In each of the following 4 years you keep odometer readings for the start and end of the period you owned the car that year, plus your work kilometres and work-use percentage based on the logbook.

Is the logbook method better than cents per kilometre?

It depends. Cents per kilometre is capped at 5,000 work km ($4,550.00 at 91c for 2026–27) and needs no receipts. The logbook method has no kilometre cap and includes decline in value, but needs a valid logbook and records of every car expense. High work use and high running costs usually favour the logbook.

Can I keep an electronic logbook?

The ATO says you can keep an electronic logbook using the myDeductions tool in the ATO app, or a paper logbook. Whatever you use, it has to contain everything a valid logbook needs, including odometer readings.

Updated October 2026

ATO logbook method: what your car logbook needs

To claim the work share of your actual car costs, the ATO wants a logbook covering at least 12 continuous weeks, with odometer readings for every work trip. Get it right once and it is valid for 5 years.

ATO logbook requirements at a glance

Minimum period	12 continuous weeks, broadly representative of your travel
Each work trip	Reason and purpose, destination, odometer at start and end, kilometres travelled
Whole period	Odometer at the start and end of the logbook period, total kilometres travelled
When to record	At the end of each journey, or as soon as possible afterwards
Valid for	5 years — redo it if you change jobs, move house or your driving changes
Keep it for	5 years after the last income year you rely on it
Also needed	Receipts for fuel, rego, insurance, servicing, tyres, repairs, and the car's purchase price

Using the logbook method for two or more cars? Keep a logbook for each car, covering the same period. Source: the ATO's logbook method page.

ATO logbook template: the columns you need

Paper or electronic, one line per work journey:

Date	Odometer start	Odometer end	Km	Destination	Reason / purpose
14 Jul	48,210	48,247	37	Client office, Parramatta	Quarterly review meeting
14 Jul	48,247	48,285	38	Head office, Sydney CBD	Return to office after client meeting
16 Jul	48,301	48,388	87	Job site, Penrith	Site inspection

Example rows only. At the top or bottom of the logbook, write the odometer reading on the first and last day of the 12 weeks and the total kilometres between them — that total includes private driving, and it is what your work percentage is measured against. Trips between home and your regular place of work are private, except in limited circumstances — the ATO's trips you can and can't claim page has the detail.

How to work out your work-use percentage

Total kilometres travelled during the logbook period (from the two odometer readings).
Kilometres travelled on work trips during the period (add up the logbook).
Work km ÷ total km × 100 = your work-related use percentage.
Add up your car expenses for the year: fuel, rego, insurance, servicing, repairs, interest, lease payments and decline in value.
Work-use percentage × expenses = your deduction.

Worked example (illustrative): over 12 weeks the odometer moves 6,000 km, of which 3,900 km are work trips — a work-use percentage of 65%. With $14,000.00 of car costs for the year, the deduction is $9,100.00. Under cents per kilometre the same person could claim at most $4,550.00 (5,000 km × 91c).

Logbook method vs cents per kilometre

	Logbook method	Cents per km (2026–27)
What you claim	Work % of actual car expenses	91c per work km
Kilometre cap	None	5,000 km per car
Receipts	Yes, for every car expense	No
Decline in value	Claimable (subject to the car limit)	Included in the rate — can't add it
Records	12-week logbook + odometer readings	A record of how you worked out your work km, e.g. a diary

If you don't have a valid logbook you can't use the logbook method, but you may still be able to use cents per kilometre. Check your number on the cents-per-km side here:

Work out your cents-per-kilometre deduction

Business kilometres this income year

$2,730.00deductible for 2026–27

Every forgotten trip is money left unclaimed. Odo records each drive for you automatically →

Uses the ATO cents per kilometre rate for 2026–27: 91c per km, capped at 5,000 business km per car per year.

Electric cars and hybrids

With an EV, instead of fuel receipts you keep charging-station receipts and evidence of what home charging costs you, such as an electricity bill. For the 2022–23 to 2025–26 income years the ATO also allows a home-charging rate of 4.2 cents per kilometre, applied to the total kilometres from your odometer records, instead of working out the actual home charging cost. Plug-in hybrids can use that rate from 2024–25 onwards under the ATO's PCG 2024/2 method. Check the ATO page for the rate that applies to 2026–27.

Can an app keep your ATO logbook?

The ATO accepts an electronic logbook — it names its own myDeductions tool — as long as it holds everything listed above. To be straight about Odo: it records each drive automatically with the date, start and end place, distance and the reason you add, and splits work from private kilometres. It does not record odometer readings, so on its own it is not a complete ATO logbook. Two ways to use it honestly:

Cents per kilometre: Odo's trip list is exactly the kind of record of work kilometres the ATO asks for, and it totals your deduction at 91c.
Logbook method: note the odometer when each work trip starts and ends, and on the first and last day of the 12 weeks; Odo's detected trips help make sure no work journey is missed.

Stop reconstructing your kilometres from memory

Odo logs your drives automatically in the background, you swipe each one business or personal, and it totals your deduction at the ATO's 2026–27 cents-per-km rate — with a CSV your tax agent can use.

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