If your vehicle is not a car – for example, a van or ute with a carrying capacity of more than one tonne – you must keep records for all expenses you incurred. Those records may include receipts for:
fuel and oil
repairs and servicing
interest on a car loan
lease payments
registration.
If you use your vehicle for work and private use, you can use a diary to show how much of those expenses relate to business and personal use of the vehicle.
You claim these expenses at D2 Work-related travel expenses on your tax return.