When is a motor vehicle log book necessary?

When you use this method you must keep a log book for all motor cars as defined below:

The concept of a car is a statutory defined term and basically means a motor vehicle (except a motor cycle or similar vehicle) designed to carry a load of less than one tonne and fewer than nine passengers – refer to S.136(1) and S. 995-1 of Income Tax Assessment Act 1977 (‘ITAA 1997’).

Therefore if you have a ute or van or dual cab, that has a payload of 1 tonne or more, then you are not required to keep a log book as these vehicles are outside the definition of a car.

Please note that log books must be kept under all circumstances for the following vehicles:

  • Sedan
  • Station wagon
  • Hatch-back
  • SUV (eg 5 seater, 7 seater)
  • 4 wheel drives
  • Luxury Vehicles
  • Panel vans or other small van with a less than one tonne load capacity
  • Single cab utes with a less than one tonne load capacity
  • Dual cab utes with a less than one tonne load capacity

How long does a motor vehicle log book last?

It lasts for a maximum of five (5) years unless your work circumstances change – you are then required to keep a new travel diary within this period. After 5 years, a new log book is required.


Need help?

If you have any queries in relation to the above, please contact our team at The Quinn Group or submit an online enquiry form today.