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ATO Vehicle Log Book Template: Free Excel Download (2026)

Author

Emmanuel Sarris

Date Published

Notebook and pen resting beside the gear stick inside a ute on a suburban street

The ATO logbook method lets you claim the work share of your actual car costs. If you drive a lot for work, it often beats the cents per kilometre method. The ATO doesn't publish a logbook template, so we've made a free Excel one and set out below exactly what your logbook must record. Download the free vehicle logbook template (Excel).

What You'll Learn

  • What Is a Car Logbook and Who Needs One?
  • How the ATO Logbook Method Works
  • How to Properly Start and Keep Your Logbook
  • Calculating Your Business Use and Total Claim
  • Common Logbook Mistakes and The Five Year Rule
  • Get Your Free ATO-Compliant Logbook Template

It works by establishing your business-use percentage over a continuous 12-week period. You can then apply this percentage to all your vehicle's running costs for up to five years.

What Is a Car Logbook and Who Needs One?

A car logbook is a record of your car's work and private travel over 12 continuous weeks. It sets the business-use percentage you use to claim the work share of your actual car costs under the ATO's logbook method.

You need one if you want to use the logbook method and you:

  • are an employee who drives your own car for work and isn't reimbursed, for example between work sites or to clients (travel between home and your regular workplace doesn't count)
  • are a sole trader, contractor or partner in a business and drive to clients, job sites or suppliers

You don't need a logbook for the cents per kilometre method. That method only needs a record of how you worked out your work kilometres, such as a diary, and is capped at 5,000 km per car. The logbook method has no kilometre cap, so it usually suits people who drive more than that for work or whose car costs are high.

How the ATO Logbook Method Works

At its heart, the logbook method is about proving to the Australian Taxation Office exactly how much you use your car for work versus personal trips. Instead of a capped, flat-rate claim, this method lets you claim a portion of every dollar you spend keeping your vehicle on the road.

This includes everything from fuel and insurance to servicing, registration, and even your car's depreciation. For many professionals, the financial difference is massive. It moves your claim from guesswork to a clear, evidence-based figure that stands up to ATO scrutiny.

Why It Outperforms the Cents Per Kilometre Method

Think of the cents-per-kilometre method as a convenient shortcut with a very low ceiling. It’s easy, but it strictly limits what you can claim. The logbook method requires more effort upfront for a potentially much higher reward, especially if you drive a lot for your job.

Let’s look at a real-world example. Imagine a consultant based in Chippendale who regularly drives to client meetings across Sydney.

  • Cents per kilometre method: You can claim up to 5,000 work kilometres per car. At 88 cents per km for 2025–26, the most you can claim is $4,400. For 2026–27 the rate is 91 cents, so the most is $4,550.
  • Logbook method: Their logbook shows 60% work use (15,000 of 25,000 km). If their total car costs (fuel, insurance, rego, servicing and decline in value) were $12,000, they can claim $7,200.

In this example the logbook method gives $2,800 more (using the 2025–26 rate).

The real power of the logbook method is that it reflects your actual vehicle usage. If your car is a significant tool for your business, this method ensures your tax claim mirrors that reality.

To help you decide which approach is right for you, here’s a quick comparison.

Logbook Method vs Cents Per Kilometre at a Glance

Here's how the two methods compare.

  • Claim limit: Logbook: no kilometre cap, but the car cost limit applies to depreciation ($69,674 for 2025–26). Cents per km: capped at 5,000 work km per car.
  • Rate: Logbook: your work-use percentage of actual costs. Cents per km: 88c (2025–26), 91c (2026–27).
  • Records: Logbook: a 12-week logbook, odometer readings and receipts (fuel and oil can be estimated from odometer readings). Cents per km: a record of how you worked out your work km, such as a diary. No receipts needed.
  • Expenses covered: Logbook: fuel, oil, servicing, repairs, insurance, rego, loan interest and decline in value. Cents per km: the rate covers everything.
  • Best for: Logbook: high work use or higher running costs. Cents per km: low work use and less paperwork.

The Foundation of Your Claim

The ATO requires you to maintain a detailed logbook for 12 continuous weeks that accurately reflects your typical driving patterns. This short period establishes your business-use percentage, which you can then apply to all your car costs.

For example, if you log 10,000 total kilometres over those 12 weeks and 6,000 km were for work, your business-use percentage is 60%. You can then apply this 60% to your fuel, insurance, rego, servicing and decline in value for up to five years, as long as the logbook still reflects your travel. See the ATO's logbook method rules.

If you start using your car for work less than 12 weeks before 30 June, you can keep the logbook going into the next income year until it covers 12 continuous weeks.

This initial 12-week period becomes the evidence that justifies the percentage you apply year after year. Getting this part right is absolutely essential for a compliant and maximised tax refund. You can also explore a broader range of vehicle-related claims in our guide to the most common automotive tax deductions.

How to Properly Start and Keep Your Logbook

Getting your logbook started correctly is probably the single most important part of maximising your vehicle expense claims. The Australian Taxation Office is notoriously particular about the details, so a solid foundation is what makes your 12-week record compliant and audit-proof from day one. It’s not hard, but it does demand a bit of precision.

Your very first entry is the linchpin. Before you even think about logging trips, you need to get the vehicle's core details down. This means noting the car’s make, model, engine capacity, and registration number. Most importantly, write down the date your logbook period officially begins and the exact odometer reading on that day.

Without that opening odometer reading, your entire logbook is basically invalid in the ATO's eyes. It’s the baseline for every calculation that follows.

Recording Every Essential Trip Detail

For the next 12 continuous weeks, your job is to diligently record every single business-related journey. The ATO has some very clear rules on what makes for a valid entry, and just scribbling down "work trip" is a huge red flag that won't get you very far.

For each business trip, you absolutely must record:

  • The start and end date of the journey.
  • The odometer reading at the start of the journey.
  • The odometer reading at the end of the journey.
  • The kilometres travelled.
  • The reason for the journey and where you went.

Make each entry at the end of the journey, or as soon as you can afterwards. Two or more journeys in a row on the same day can be recorded as one journey.

That last point—the description—is where so many people get it wrong. Your entry needs to be specific enough that an auditor can immediately understand its business nature.

ATO Pro Tip: A great rule of thumb is to ask yourself, "Could a complete stranger understand why this trip was for work?" If there's any doubt, add more detail.

Good vs Bad Logbook Entries: A Real-World Example

Here are two ways a marketing consultant might log a trip from their office in Chippendale.

The Non-Compliant Entry:

  • Date: 15/07/2025
  • Purpose: Client meeting

This is way too vague. Which client? Where was the meeting held? This gives an auditor nothing to verify and would almost certainly be questioned.

The ATO-Compliant Entry:

  • Date: 15/07/2026
  • Start odometer: 45,120 km
  • End odometer: 45,145 km
  • Total km: 25 km
  • Purpose: Chippendale office to North Sydney to meet John at ABC Pty Ltd about a new ad campaign.

This entry is specific and easy to check. Keep this level of detail for the full 12 continuous weeks.

This flowchart breaks down how all that careful tracking turns into a successful tax claim.


vehicle-log-book-template-ato-tax-process


As you can see, it’s a logical process. The effort you put into tracking your journeys flows directly into calculating your final claimable amount, making it well worth the time.

Finishing Your 12-Week Logbook Period

Once you've hit the end of your 12-week period, there's one last critical entry to make. You need to record the date the logbook period ends and, of course, the final closing odometer reading. This closing number, when compared against your starting reading, gives you the total kilometres the vehicle travelled during the entire logging period.

Next, add up your work kilometres to get your business-use percentage, which we cover in the next section. Keep your logbook and receipts safe; see our guide to ATO record-keeping requirements.

Don't forget, a well-kept 12-week logbook can stay valid for up to five years, so the effort you put in now really does pay dividends for a long time to come.

Calculating Your Business Use and Total Claim

You've put in the hard yards tracking your journeys for 12 weeks. Now it's time to turn that effort into real tax savings. This is where your detailed vehicle log book template ato proves its worth, allowing you to work out the exact percentage of your car expenses you can claim.

The whole process boils down to a pretty simple calculation. First, add up all the business kilometres you recorded over the 12-week logbook period. Then, figure out the total kilometres you travelled in that same timeframe—that includes both your business and private trips. With those two numbers, you're ready to go.


vehicle-log-book-template-ato-business-use


The Business Use Percentage Formula

This is the magic number for your tax return. It’s the cornerstone of the logbook method and surprisingly straightforward.

The Formula: (Total Business Kilometres ÷ Total Kilometres Travelled) x 100 = Your Business-Use Percentage

Let’s see how this works in the real world. Imagine a graphic designer, Sarah, has just finished her 12-week logbook.

  • Starting Odometer: 50,000 km
  • Ending Odometer: 58,000 km
  • Total Kilometres Travelled: 8,000 km
  • Total Business Kilometres Logged: 6,400 km

Plugging her numbers into the formula, Sarah's calculation is: (6,400 ÷ 8,000) x 100 = 80%.

That 80% is a powerful figure. It means Sarah can now claim 80% of all her eligible car running costs for the entire financial year.

What Car Expenses Can You Claim?

Apply your percentage to your actual car costs. Keep receipts for every expense. For fuel and oil, you can instead use a reasonable estimate based on your odometer readings.

Here’s what you can typically claim a portion of:

  • Running Costs: This is your fuel and oil.
  • Maintenance and Repairs: Think regular servicing, new tyres, and any mechanical work.
  • Registration and Insurance: Your annual CTP and comprehensive insurance premiums are included.
  • Financing Costs: Got a loan on the car? The interest is claimable.
  • Decline in Value (Depreciation): The drop in your car's value over time is also an expense.

So, if Sarah's total car expenses for the year came to $11,000, she could claim 80% of that. Her total tax deduction would be a hefty $8,800.

Remember, the logbook simply establishes your work-use percentage. You still need proof of the actual expenses you're claiming. This is why keeping receipts is non-negotiable.

The Annual Odometer Check

Good news—your 12-week logbook is valid for five years. But there’s one small catch: a quick annual task you must do to keep it active.

For each year you rely on the logbook, record the odometer reading at the start (1 July) and end (30 June) of the income year, or for the part of the year you owned the car.

You need these readings to work out your total kilometres for the year.

Common Logbook Mistakes and The Five Year Rule

You’ve done the hard yards and kept a detailed vehicle logbook for 12 weeks. That’s a brilliant move for your tax return, but don't let a few simple mistakes unravel all that effort. From the ATO's perspective, an inaccurate or incomplete logbook is often just as bad as having no logbook at all.

The real power of the logbook method is its longevity. That single, continuous 12-week period doesn't just work for one tax return. It can set your business-use percentage for up to five years, saving you a massive amount of admin work down the track.

However, this five-year validity isn't a free pass. It comes with one very important condition: your circumstances can't change too much.

Understanding The Five-Year Validity Rule

The ATO lets you use the business percentage from your initial 12-week logbook for the financial year you completed it in, plus the next four years. This is what we call the 'five-year rule'. It’s a fantastic time-saver, but it’s not an automatic guarantee.

The core principle here is that your work-related driving patterns have to stay 'substantially the same'. This just means your calculated business-use percentage can't swing wildly from what you originally recorded.

There's no set percentage that triggers a new logbook. The ATO says you need a new one if your circumstances change and the logbook no longer reflects your work use, such as a new job or a house move.

Keep the logbook and odometer records for five years after the end of the last income year you rely on them, along with your receipts.

Triggers for Starting a New Logbook

Even if your percentage stays stable, certain life and work changes will automatically make your old logbook obsolete. When these happen, you have to start a new 12-week logbook period.

Common triggers we see all the time include:

  • Changing your job or role: More or less travel means your old percentage no longer fits.
  • Moving house or workplace: Your trips and distances change.
  • Replacing your car: You can keep using your logbook for a replacement car if you nominate it in writing before you lodge. Otherwise, start a new one.
  • A change in your work pattern: For example, moving from office work to regular site visits.

Ignoring these triggers is risky. If you get audited, your entire vehicle claim could be disallowed. It’s always better to be proactive.

Common Mistakes That Invalidate Your Claim

Beyond the five-year rule, a few common slip-ups can undo an otherwise good logbook.

The most frequent mistake we see is vague trip descriptions. Writing "work" or "client visit" is a huge red flag for an auditor. You have to be specific. "Trip to Bunnings in Chatswood to pick up materials for Smith job" is what they want to see; "Supplies" just won't cut it.

Another major pitfall is forgetting odometer readings. You need the start and end odometer reading for every single business trip, plus the overall start and end readings for the 12-week period. Missing entries or guesstimates will not hold up under scrutiny.

Finally, a perfect logbook is worthless if you can’t prove your expenses. You must keep all your receipts for fuel, servicing, insurance, registration, and any other running costs you want to claim. The logbook proves the percentage, but it's the receipts that prove the dollar amount.

Free vehicle logbook template (Excel)

The ATO doesn't provide a downloadable template. You can use a pre-printed logbook from a newsagent, the logbook in myDeductions in the ATO app, or our free Excel template. Whatever you use, it needs these details:

  • Car details (once): make, model, engine capacity and registration number
  • Logbook period: start date and end date (at least 12 continuous weeks)
  • Odometer readings: at the start and end of the logbook period
  • Total km for the period and your business-use percentage
  • For every journey: start date, end date, start odometer, end odometer, km travelled, and the reason for the journey and where you went
  • Each later year: odometer readings at 1 July and 30 June

Download the template

[[Download the free vehicle logbook template (Excel, .xlsx)|/downloads/awts-vehicle-logbook-template.xlsx]]. It opens in Excel, Numbers and Google Sheets, and you can print it to keep in the car.

  • Car & period sheet: your car details and logbook period, with the total km and business-use percentage worked out for you.
  • Trip log: one row per journey, with the km calculated from your odometer readings. Mark each trip Work or Private.
  • Each later year: the 1 July and 30 June odometer readings for the years you keep using the logbook.
  • How to use: a one-page summary of the ATO's rules.

How to Fill It Out: A Quick Look at a Completed Page

Here's what a few completed entries look like (start date | start odometer | end odometer | km | reason):

  • 15/07/26 | 32,450 | 32,475 | 25 km | Chippendale office to Smith & Co, Parramatta, for a BAS review
  • 16/07/26 | 32,475 | 32,487 | 12 km | Office to Officeworks, George St, to buy an office printer
  • 16/07/26 | 32,487 | 32,525 | 38 km | Private: school pick-up

Each work trip is specific enough to check. Logging private trips is optional, but it makes your totals easy to reconcile with your odometer.

A key takeaway here is clarity. Your logbook should tell a clear story of your vehicle's use, making it easy for anyone, including an auditor, to distinguish between work and personal travel.

What About Digital Logbook Apps?

Logbook apps can use your phone's GPS to record trips automatically, which saves time.

The ATO app's myDeductions tool has a logbook option. You enter a start date and odometer reading, record trips for at least 12 weeks, then close the logbook. It suits employees and sole traders with simple affairs.

These tools are great, but remember: the responsibility for accuracy is still yours. You have to go through and make sure every trip is correctly categorised as 'business' or 'private' and that your trip descriptions are detailed enough. Whether you choose paper, a spreadsheet, or an app, the fundamental rules of what you need to record never change.

Tradie with a work ute or van? Our accountants for tradies work out whether the logbook or cents per km method gives you the bigger claim, and can look after your tools, ABN income and BAS as well.

Frequently asked questions about vehicle logbooks

  • Yes. Keep a logbook for each car you claim for, and each logbook must cover the same 12-week period. You can't apply one car's business-use percentage to another.

  • That's fine. Your 12 continuous weeks can start at any time, as long as they reflect your normal travel. The business-use percentage then applies to your car expenses for the year.

  • Yes, as long as it records the same details: the start and end date, the start and end odometer readings, the kilometres travelled and the reason for each journey. The ATO app's myDeductions tool has a logbook. Check GPS-recorded trips and add a clear reason for each one.

  • Then you can't use the logbook method this year, unless a logbook you kept in one of the previous 4 years still reflects your travel. You can use the cents per kilometre method instead: 91 cents per km for 2026–27 (88 cents for 2025–26), for up to 5,000 work km per car.

  • Yes. If you nominate the replacement car in writing before you lodge your return, you can keep using your existing logbook for it.

  • No. For cents per kilometre you only need to show how you worked out your work kilometres, for example with diary records. You can claim up to 5,000 work km per car, at 88c a km for 2025–26 and 91c for 2026–27.

Not sure which method suits you? Talk to our team or see our tax return service.

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