ATO method comparison
Logbook vs Cents-per-km
Compare the ATO logbook method and cents-per-kilometre approach to determine which vehicle deduction yields higher tax savings.
Comparison by MileagePilotUpdated Apr 7, 2026
Where each side fits
When the logbook method may be stronger
Logbook method- You need a method tied more closely to actual car expense patterns.
- You are prepared to maintain stronger records across the year.
- Your work-use percentage matters enough to justify the extra admin.
- An adviser wants a fuller substantiation path before filing.
When cents per kilometre is the simpler path
Cents per kilometre- You want the fastest estimate using the published cents-per-kilometre rate.
- You are planning around smaller or simpler work car claims.
- You prefer a lighter workflow than a logbook-heavy method.
- You want to move directly from rate lookup to deduction estimate.
Comparison matrix
| Dimension | Logbook method | Cents per kilometre |
|---|---|---|
| Speed | Slower setup because records and percentages matter more | Fast estimate from distance and the published rate |
| Record burden | Higher because the method depends on stronger supporting evidence | Lower for quick planning, though records still matter |
| Sensitivity to actual costs | More sensitive to the vehicle's real expense profile | Less sensitive because the published rate is fixed |
| Best fit | Detailed claim preparation | Quick annual estimate and simple workflows |
Decision checklist
- Do you want the fastest estimate or the more detailed method comparison?
- Can you support a logbook-style evidence trail if required?
- Are actual car costs likely to diverge materially from the standard rate assumption?
- Will a simple estimate be enough for your next decision?
Next steps
Open the calculator, rate guide, or template that matches the side of the comparison you want to act on next.