Work kilometres are one of the easiest deductions to lose. Here's which trips count, what to record, and how to stop relying on memory.
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By the Nomo team · Last reviewed 23 September 2026
Commute rules have exceptions, so check the ATO's trips you can and can't claim for your situation. For worked examples, see driving between job sites.
The rules for travel from home are different when you run your own business. Check the ATO's guidance for sole traders.
| Cents per km | Logbook | |
|---|---|---|
| Rate | 91c per km (2026–27) | Your work % of actual car costs |
| Cap | 5,000 work km per car | No cap |
| Records | Show how you worked out your km, like a diary or an app | 12 continuous weeks: date, purpose, start and end odometer and km for every work trip, plus odometer readings at the start and end of the period |
| Receipts | Not needed for running costs | Needed for all car costs |
| Valid for | Each year | Up to 5 years |
Going deeper: the current cents per km rate and a calculator, and how to keep an ATO logbook.
Vehicles built to carry one tonne or more, or nine or more passengers, can't use either method. The tradie guide explains the ute rule.
Tell Nomo which days and hours you drive for work.
After each drive, swipe work or personal and tap a purpose. That's what makes the record useful to the ATO and your tax agent.
Work trips are converted at 91c per km and added to your total, with a full trip history.
Nomo keeps a 12 week logbook for you, so bigger car claims are covered. See the logbook tracker.
Nomo is an Australian tax deduction and mileage/work kilometre tracking app for PAYG employees and sole traders. Your work trips sit next to your receipts and work from home hours, with one running total.
Work car expenses count toward the $1,000 standard deduction. 3,000 work kilometres is $2,730 on its own, well past $1,000. Without a record of those trips, the $1,000 is all you get.
The full rules, including what you can claim on top: the $1,000 standard deduction, explained.
Business kilometres for sole traders aren't part of the standard deduction. Keep the record either way.
Anyone who drives their own car for work or for their business.
Usually not. The ATO treats the trip to your regular workplace as private, with limited exceptions such as carrying bulky tools you can't store at work.
Generally yes, if you're travelling directly between workplaces for work.
Up to 5,000 work kilometres per car per year. More than that means using the logbook method.
No, but you need to show how you worked out your kilometres. A trip record does that.
Up to five years, as long as it still reflects how you use the car.
Yes. Pick Site visit, Client meeting, Delivery, Pickup or Conference, or add your own.
The cents per km and logbook methods work the same way, but business travel rules, especially travel from home, are different. Check the ATO's guidance for sole traders.
Let Nomo count the kilometres.
Automatic trip tracking, a purpose on every drive. 14 days free, no card needed.
Start 14-day free trialBy the Nomo team · Last reviewed 23 September 2026. We check these pages against current ATO guidance and update them when the rules change.
General information only, not tax advice. Rules change and everyone’s situation is different, so check ato.gov.au or talk to a registered tax agent about your situation. Nomo is a record keeping app, not a registered tax agent.