If you cannot estimate your business kilometres, you should keep documentation as required by the logbook method.
This will ensure that you can claim under the method which gives you the greater deduction.
If you obtain receipts or invoices, they could show such things as the: There may be times when your records are accidentally lost or destroyed – for example, if your home is burgled or burnt.
In these instances, we can allow you to claim a deduction for certain expenses if either of the following apply: Documents that you are required to keep can be in written or electronic form.
You need to keep written evidence for payments you have received.
Written evidence can include: Both methods require you to know or estimate your business kilometres.
If you’re not sure whether to keep a record, you should keep it – you can decide whether you need it at tax return time.
If you incur expenses for private purposes, you must have records that show how you worked out the amount of any private use.
Official documentation included with your application may need to be verified as a true and accurate copy.
Please refer to the following information to see if your documents need to be verified.
You may decide not to keep particular records – for example, because you expect to claim for only a small amount of business travel.