Log Book Checklist

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Form 5
Log Book Checklist
Car registration number
Name of usual driver of car (if any)
If a log book was not prepared in 2017 FBT year in relation to the car, ensure that there is a
1.
log book which was prepared after the FBT year ended 31 March 2012 (5 year rule) and that
this log book is still on hand.
2.
Check the log book was maintained over a continuous period of at least 12 weeks.
3.
Ensure the following details are recorded in the log book:
When the log book period begins and ends
The car’s odometer readings at the start and end of the period
The total number of kilometres the car travelled during that period
Certain details related to each business journey, as follows:
The dates on which each journey began and ended
The kilometres travelled, and
The purpose of each journey (note: an entry merely indicating “business” or
“miscellaneous business” will not be sufficient)
4.
Ensure odometer records are maintained showing the car’s odometer readings at the start and
end of the 2017 FBT year.
Make a reasonable estimate of the number of business kilometres travelled (in determining the
5.
car’s business use percentage), taking into account:
The information contained in the log book and odometer records, and
Any variations in the pattern of use of the car related to, for example, the changing of
jobs, a variation in employment duties, holidays, seasonal fluctuations, the employer
relocating to another address, etc.
6.
Have employee complete Motor Vehicle Declaration
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