Motor Vehicle Logbook (12-Week ATO Method)
Printable 12-week logbook template for the ATO logbook method of claiming motor vehicle expenses. The logbook must cover a continuous 12-week period and is valid for five years provided your business use percentage does not change significantly. Records each trip with date, odometer start/end, destination, purpose (business or private), and kilometres driven. The business-use percentage from the logbook is applied to total car expenses for the income year.
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What it contains
How to use it
Choose your 12-week period strategically
The logbook must run for a continuous 12 weeks (84 days). Pick a period that is representative of your typical driving pattern for the year. Avoid starting during holidays or unusually busy periods unless that is genuinely normal for you. The ATO may reject a logbook that is not representative of your annual pattern.
Record the opening odometer reading
On day one, before you drive anywhere, record the odometer reading and the date. This is your starting point. At the end of the income year (30 June), record the closing odometer reading. You need both to calculate total km for the year.
Log every trip during the 12 weeks
Record every trip, including private trips. For each trip: write the date, odometer at start, odometer at end, total km, where you went, and whether the trip was for business or private purposes. Round trips count as two entries (outbound and return) unless the entire round trip is for one purpose. The ATO requires EVERY trip to be recorded, not just business trips.
Calculate your business-use percentage and apply it
At the end of the 12 weeks, add up total business km and total km. Business-use percentage = (business km / total km) x 100. Apply this percentage to your total actual car expenses for the income year (fuel, insurance, registration, servicing, depreciation, interest on car loan). Keep all expense receipts. The logbook is valid for five years unless your circumstances change significantly.
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MOTOR VEHICLE LOGBOOK - ATO LOGBOOK METHOD =========================================== Vehicle details: Make and model: ______________________________ Registration number: ______________________________ Engine capacity (cc): ______________________________ Logbook period: Start date: _____ / _____ / _____ End date: _____ / _____ / _____ (minimum 12 continuous weeks) Opening odometer reading: _____________ km Date: _____ / _____ / _____ DAILY TRIP LOG --------------------------------------------------------------------------- Date | Odo start | Odo end | Total km | Destination | Purpose | B/P --------------------------------------------------------------------------- __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ __/__/__ | _________ | _______ | ________ | ___________________ | _________________ | ___ [Continue for 84 days - use additional pages as needed] B/P KEY: B = Business, P = Private WEEKLY SUMMARY --------------------------------------------------------------------------- Week | Dates | Business km | Private km | Total km --------------------------------------------------------------------------- 1 | __/__ to __/__ | ___________ | __________ | ________ 2 | __/__ to __/__ | ___________ | __________ | ________ 3 | __/__ to __/__ | ___________ | __________ | ________ 4 | __/__ to __/__ | ___________ | __________ | ________ 5 | __/__ to __/__ | ___________ | __________ | ________ 6 | __/__ to __/__ | ___________ | __________ | ________ 7 | __/__ to __/__ | ___________ | __________ | ________ 8 | __/__ to __/__ | ___________ | __________ | ________ 9 | __/__ to __/__ | ___________ | __________ | ________ 10 | __/__ to __/__ | ___________ | __________ | ________ 11 | __/__ to __/__ | ___________ | __________ | ________ 12 | __/__ to __/__ | ___________ | __________ | ________ --------------------------------------------------------------------------- TOTAL | | ___________ | __________ | ________ BUSINESS-USE PERCENTAGE CALCULATION Total business km during logbook period: _________ km (A) Total km during logbook period: _________ km (B) Business-use percentage: (A / B) x 100 = _________ % ANNUAL APPLICATION Odometer at 1 July [YYYY]: _________ km Odometer at 30 June [YYYY]: _________ km Total km for income year: _________ km Total actual car expenses for income year: AUD _________ Deductible amount: AUD _________ x _________% = AUD _________ ATO REQUIREMENTS - READ BEFORE STARTING: - The logbook must cover a CONTINUOUS 12-week (84-day) period. - Record EVERY trip, including private. Omitting private trips invalidates the logbook. - Each entry must show: date, odometer start, odometer end, km, destination, and purpose. - Home to regular workplace is private (not deductible). Home to client site or second workplace may be business. - The logbook is valid for 5 years unless your business-use percentage changes by more than 10 percentage points. - Keep all car expense receipts for the income year. - Governing provision: Subdivision 28-C, ITAA 1997; TR 2017/D6 (car expenses).
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