Skip to main content

Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

You can work out the business use of your vehicle by keeping a logbook for at least 90 consecutive days.

Keep a logbook

Keep a logbook for at least 90 days that records:

  • the start date and the vehicle's odometer reading on that day
  • the date, distance and reason for each business journey
  • the end date of the 90-day period, and the vehicle's odometer reading on that day
  • any other information we may require.

Calculate the proportion of business use

Add up the distance that was travelled for business and work out what proportion this is of the total distance the vehicle travelled.

Allocate the correct proportion of vehicle costs to your business

Allocate this proportion of all your vehicle costs to your business. This includes things like buying petrol, getting a Warrant of Fitness, paying for maintenance and repairs, insurance and parking.

Your calculation can be used for up to 3 years if the proportion of business use doesn’t change by more than 20%.

After 3 years you will need to keep a logbook for another 90 days.

Last updated: 06 Jan 2021
Jump back to the top of the page