Glossary · Last reviewed 28 Oct 2026
What is the business-use percentage?
Short answer
The share of a car's use that is for business: business kilometres divided by total kilometres, times 100.
Source: ATO, logbook method · checked 28 Oct 2026
How it is used
With the logbook method you multiply your total car expenses for the income year by this percentage to work out what you can claim.
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