21.2 Logbook and odometer records
This section is relevant only to the first method described in
End of attention
In a logbook year, both logbook records and odometer records
must be maintained by, or on behalf of, the employee. In a year
that is not a logbook year, odometer records must be
A year is a logbook year if:
- none of the previous four years were a logbook FBT year for
that car (for example, when a car is first used for business or
- you elect to treat the year as a logbook year (for example, to
monitor the percentage of business travel), or
- the Commissioner of Taxation, by written notice, requires you
to treat the year as a logbook year.
The logbook records contain a record of business use and are
usually maintained for a 12-week period. The odometer records are a
record of the total distance travelled during the same
12 weeks that the logbook records are maintained, and also of
the total distance travelled in each year.
You should maintain records of additional information, such as
the car's make, model, registration number and percentage of
business use, as part of your business records.