Show download pdf controls
  • Motor vehicle expense records

    Before you can claim motor vehicle expenses, you need to select a method to calculate your claim so you know which records you need to keep. You can use different methods for different vehicles and can change methods from year to year.

    Our Work-related car expenses calculator can help you to work out your eligibility and calculate your claim under each method so you can choose the one that gives you the largest deduction.

    From 1 July 2015 – two methods

    From 1 July 2015, there are two methods you can use to calculate your motor vehicle expenses:

    • cents per kilometre method (restricted to claiming up to 5,000 business kilometres per car per year only)
    • logbook method

    Before 1 July 2015 – four methods

    For 2014-15 and earlier income years, there were four methods you could use. This included the two methods mentioned above as well as:

    • 12% of original value method
    • one-third of actual expenses method.

    Records required

    Regardless of the method you use to calculate your motor vehicle expenses claim, you will need to keep:

    • ownership, or loan or lease details
    • details of how you calculated your claim.

    Next step:

    Review each method to work out what records you need to keep:

    See also:

    Last modified: 09 Feb 2017QC 43033