There are now only two (2) methods for determining the deduction for Work-Related Car Expenses:

• The Cents per Kilometre method: a deduction is available on the basis of a rate per kilometre travelled up to a cap of 5,000km each year. From 1 July 2015 a single rate of 66 cents per kilometre was used, this was increased to 68 cents from 1 July 2018;
• The Logbook Method: a deduction is available for actual expenses incurred after applying the deductibility percentage as determined by the work-related use of the car per the logbook.

Where the taxpayer is of the belief that the work-related use costs of the car are greater than 68 cents per kilometre or they travel more than 5,000 kilometres in a given year, they may wish to maintain a logbook and claim deduction for Work-Related Car Expenses under the Logbook Method. 

The logbook in question needs to be maintained for a period of at least 12 continuous weeks and is only valid for 5 years. Where multiple cars are used, a log book will need to be prepared for each car and cover the same 12-week period. A new log book can be prepared at any time.

 Care would need to be taken when determining the work-relate use of the car as certain travel does not count as work related travel (i.e., travel between work and home and vice versa is generally not considered to be work-related travel).