Rideshare logbook requirements in Australia: what the ATO needs and how to start
General information only. Not tax or financial advice. Consult a registered tax agent or BAS agent for your specific situation.
Common questions
Do I need a logbook to claim vehicle expenses as a rideshare driver?
Only if you use the logbook method, which lets you claim the actual business-use percentage of all vehicle expenses with no kilometre cap. The cents-per-kilometre method requires no logbook but is capped at 5,000 km ($4,400 maximum for 2025-26).
How long does a rideshare logbook need to cover?
A minimum of 12 continuous weeks. Once completed it is valid for five years, provided your driving patterns do not change significantly.
Can I start my logbook after I have already been driving?
Yes, but you cannot backfill records. The ATO requires entries recorded at the time of each trip. The earlier you start, the more driving is captured.
Does NetRide PRO keep my logbook automatically?
NetRide PRO records your business kilometres on every rideshare trip so your logbook builds in the background. You still need to keep receipts for vehicle expenses separately.
A valid rideshare logbook is the single highest-return record-keeping action most Australian drivers can take. The ATO has specific requirements that determine whether it is valid or not. Here is what Uber and DiDi drivers need to know before they start.
There is one action that has more impact on a rideshare driver's tax position than almost anything else.
It doesn't cost anything. It takes about 30 seconds per trip. And most drivers either don't do it, or start too late to get the full benefit.
It's the logbook.
Why a logbook is worth more than the cents-per-kilometre method
Without a logbook, the ATO limits you to the cents-per-kilometre method for claiming vehicle expenses. For 2025–26 the rate is 88 cents per kilometre, capped at 5,000 kilometres per year. That means the maximum you can claim is $4,400, regardless of how much your car actually costs to run.
With a valid logbook, you can claim the actual business-use percentage of every vehicle expense: petrol, servicing, insurance, registration, and depreciation. There is no kilometre cap.
Without a logbook (cents per kilometre)
With a logbook (logbook method)
The difference between these two methods can easily run to thousands of dollars per year for a full-time rideshare driver. The logbook is the single highest-return action most drivers can take. It costs nothing except consistency.
These figures are illustrative only. Your actual claim depends on your vehicle costs, business-use percentage, and tax situation. Speak with a registered tax agent for advice specific to your circumstances.
ATO logbook requirements for rideshare drivers
The ATO is specific about what a logbook must contain. A logbook that is missing required information can be invalidated, which means falling back to the cents-per-kilometre method even if you kept records.
For each trip recorded, your logbook must include:
In addition, your logbook must:
You do not need to record private trips in detail, but you do need your total kilometres for the period so your business-use percentage can be calculated accurately. NetRide PRO records your business trips automatically on every rideshare job.
The 12-week continuous logbook rule explained
The logbook must cover 12 continuous weeks. Not 12 weeks spread across the year. Not 12 weeks with gaps. Twelve consecutive weeks of records.
Once completed, a valid logbook lasts for five years. You do not need to keep a new 12-week logbook every year. However if your circumstances change significantly, if you move, your driving patterns shift, or you change vehicles, you should start a fresh logbook to ensure it still represents your actual business use.
The 12-week period can start at any point in the financial year. It does not need to begin on 1 July.
Start on day one. Not because you have to, but because a logbook started at the beginning of your rideshare career will give you the most accurate and defensible business-use percentage. The longer you wait, the more you risk your early driving not being captured.
How to calculate your business-use percentage
Once your 12-week logbook period is complete, the calculation is straightforward:
Formula
Business km ÷ Total km × 100 = Business-use %
Example
3,200 business km ÷ 3,800 total km × 100 = 84% business use
This percentage then applies to all your actual vehicle expenses for the entire financial year. A higher business-use percentage means a higher deduction, which is why full-time rideshare drivers typically have a strong logbook position. Most of their driving is business driving.
Vehicle expenses you can claim with a valid logbook
Once your business-use percentage is established, you can claim that percentage of every eligible vehicle expense for the year:
Depreciation is often the largest single item on this list for a full-time rideshare driver, and it is only available under the logbook method. This is one of the most significant financial reasons to have a valid logbook in place.
Common logbook mistakes that cost rideshare drivers
Starting too late
You cannot backfill a logbook. You cannot reconstruct trip records from memory six months after the fact. The ATO requires contemporaneous records, recorded at the time of the trip. If you start your logbook three months into your rideshare career, those first three months are not captured.
Gaps in the 12-week period
The period must be continuous. A logbook with missing days or weeks is not valid. If you stop driving for a week during your 12-week period you may need to start again.
Vague trip purposes
“Work” is not sufficient as a trip purpose. “Rideshare passenger transport” or “Uber trip, passenger” is. The more specific your entries, the stronger your records are if ever reviewed by the ATO.
Not keeping expense receipts
The logbook establishes your business-use percentage, but you also need receipts for the actual expenses you are claiming. No receipt means no deduction for that expense, regardless of your logbook percentage. Keep every petrol receipt, service invoice, and insurance renewal.
Paper, app or automatic tracking: what the ATO accepts
The ATO accepts logbooks in any format, paper, digital spreadsheet, or app, as long as the required information is present.
Paper logbooks are available from newsagents. They work well but require discipline. You need to fill in each entry at the start and end of every trip, every time.
The ATO's own myDeductions tool in the ATO app provides a basic digital logbook but does not track trips automatically.
Automatic tracking apps record your trips using GPS in the background. You review and classify each trip as business or personal. This approach significantly reduces the chance of missing entries and produces records that are easier to export and share with your tax agent.
NetRide PRO records your business kilometres automatically on every rideshare trip, so your logbook builds itself in the background as you drive.
GST credits and the logbook: one key difference
For your income tax return, a valid logbook is required to use the logbook method and claim actual vehicle expenses.
For your Business Activity Statement and GST credits on vehicle expenses, the rules are slightly different. The ATO allows you to use a reasonable estimate of your business-use percentage for GST purposes. A logbook is not strictly required for BAS claims. However if you have a logbook, use that percentage. It is the most accurate and defensible figure you have.
This is a nuance worth knowing, but it is not a reason to skip the logbook. For your annual income tax return, where the largest vehicle deductions are claimed, the logbook method and your business-use percentage are what determine your actual claim. Confirm your specific situation with a registered tax agent or BAS agent.
The logbook habit that pays off
The logbook is not complicated. It is just consistent.
Thirty seconds at the start and end of each shift. Every trip recorded with a clear purpose. Receipts kept for every vehicle expense throughout the year.
That habit, built from day one, can be worth thousands of dollars when your tax return is lodged. And unlike most things in tax, it is entirely within your control.
Start today. Not next week.
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Choosing the right car for rideshare in Australia
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How to manage tax as a rideshare driver
Your logbook builds itself while you drive.
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