📋 ATO requirement: Keep a logbook for at least 12 continuous weeks. This tool helps you record every trip. ATO logbook rules ↗
📖 Trip Log
📊 Summary & Deduction
💰 ATO Rates 2025–26
Trip Log
Date
From
To / Purpose
Km
Type
🚗
No trips yet. Click + Add Trip to start recording.
📊 Deduction Summary
Method 1: Logbook Method
Based on your actual vehicle running costs × business-use %
$
Estimated deduction
$0
Method 2: Cents per Km
88¢/km for 2024–25, capped at 5,000 km. Simple, no receipts needed.
Estimated deduction
$0
at 88¢/km (2024–25 rate)
💡 Which method to use? The logbook method usually gives a bigger deduction if you drive a lot for work or have high vehicle costs. The cents-per-km method is simpler but capped at 5,000 km. Once you keep a logbook for 12 weeks, you can use that business-use % for the next 5 years (unless your usage changes significantly).
💰 ATO Car Rates 2025–26
Cents per Kilometre Rate
2024–25 (current)88 cents per km
2023–2485 cents per km
2022–2378 cents per km
Maximum km (cents/km method)5,000 km per year
Car Depreciation Limit (2024–25)
Luxury car limit (depreciation)$69,674
Instant asset write-off threshold$20,000 (small business)
⚠️ Disclaimer: These rates are for general information. Always check ato.gov.au for current rates and consult your accountant.