• Maintaining log books

    To meet the requirements of the FBTAA, as well as being an effective mechanism for collating required FBT data, a log book should include:

    • car details, including registration number
    • the name of the driver
    • the employee Australian Government Service (AGS)/ID number of the driver*
    • date journey began
    • date journey ended
    • nights home-garaged*
    • odometer readings at the commencement and conclusion of each journey
    • number of kilometres travelled by the car in the course of the journey
    • a description of the purpose or purposes of the journey
    • business and private kilometres travelled*.

    *These items are not a legislative requirement, but may help with collating data for FBT purposes.

    A sample record from a logbook is provided at Figure 4 in the section titled Collating information.

    To meet FBT legislative requirements, log books must be kept for a representative period of a minimum of 12 consecutive weeks. To meet the requirements for reporting exclusion for pooled or shared cars, the log book should show that the vehicle was used by two or more employees for private purposes. However, to identify the driver of the vehicle in the event of an accident or if a speeding fine or parking infringement notice is issued in respect of the car, it is better practice for the log book to be maintained for the whole FBT year.

      Last modified: 17 Jul 2012QC 21998