km claim for tax Page 324

In Australia you claim car expenses either the cents‑per‑kilometre method or the logbook method.

Cents‑per‑km is the simple one: up to 5,000 business km per car per year at the ATO’s annual rate (fuel, servicing and depreciation are baked in—no double dipping), but you must be able to show how you worked out the kilometres.

Logbook is the grown‑up option: keep a 12‑week logbook, work out your business‑use %, then claim that share of actual costs—fuel, rego, insurance, interest, depreciation, the lot.

Commuting to your regular workplace is not business use, but trips between clients or to temporary sites generally are.

Pick the method that gives the better result for your situation and keep records like your refund depends on it—because it does; check the latest ATO rates and guidance or speak to a tax professional.