For Australian businesses, keep the vehicle’s tax invoice if claiming a credit on its purchase, invoices or receipts for the vehicle expenses included in each claim, and records showing how you worked out the business-use share. If the vehicle has private use, retain a logbook or other suitable usage records and the calculation of the creditable-purpose percentage. These are Australian GST rules; requirements differ by country.
Documents for buying or leasing a vehicle
For a GST credit on a vehicle purchase, retain the supplier’s tax invoice and relevant purchase or financing documents. The Australian Taxation Office (ATO) says a business generally needs to be GST-registered and hold a tax invoice for the purchase-credit case described in its vehicle purchase guidance, last updated 29 May 2024. Eligibility and the amount you can claim also depend on how the vehicle is used; the full-credit example on that page concerns a vehicle used solely in carrying on the business.
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Keep transaction documents that explain what was acquired and how the transaction was funded, but do not treat finance or lease paperwork as a substitute for the tax invoice or as proof by itself that a GST credit is available. A vehicle acquisition claim and claims for running costs are separate: keep the evidence for each.
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For each actual vehicle expense included in a GST claim, keep the source document, such as an invoice or receipt. Examples include fuel, repairs, servicing and insurance. The ATO’s motor vehicle expense record-keeping guidance lists vehicle-cost records and related documents.
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Keep the calculation connecting those documents to the GST credit claimed. A summary total alone may not show which expenses it includes, how much GST was included, or what business-use share was applied. Do not rely on an income-tax estimate in place of evidence for actual expenses when the GST claim is based on those expenses. An older ATO ruling, GSTB 2000/2, discusses this distinction; check current ATO invoice requirements rather than relying on the ruling’s historical thresholds or procedures.
Evidence for mixed business and private use
If a vehicle is used privately as well as for the business, retain records that support the extent of creditable purpose and the calculation of the claim. The ATO’s GSTR 2006/4 explains how to work out that extent and the records relevant to it. In practical terms, preserve the business or enterprise-use information, total-use information, and the working that derives the percentage applied to the relevant GST amount.
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A business-kilometre figure used for income tax does not necessarily establish the GST creditable-purpose share. Travel unrelated to creditable enterprise activity may require a reduction, so keep enough detail to explain the classification and calculation rather than carrying an income-tax percentage across automatically.
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A paper logbook is one option, not a requirement in itself. Electronic logbook records are also recognised in the ATO’s vehicle record guidance, and other records may be suitable if they adequately support the method and calculation. The useful test is whether the records are complete, retrievable and sufficient to explain business use against total use.
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| Method | What to preserve | Practical consideration |
|---|---|---|
| Paper logbook | Trip and distance entries, along with supporting odometer or other usage information where relevant | Keep the original or a legible, retrievable copy with the calculation based on it. |
| Electronic logbook | Electronic trip and distance records, and any supporting source information used in the calculation | Ensure records remain accessible and can be matched to the claim workings. |
| Other suitable records | Records that adequately show enterprise use against total use, plus the calculation | Whether they are adequate depends on what they establish and the method used. |
The ATO does not require a particular logbook product. For examples of vehicle-use and electronic logbook records, see its motor vehicle expense record-keeping guidance.
Keep the claim workings with the source records
For each claim period, retain workings that make the result reproducible: the GST amount included in eligible expenses, the business-use or creditable-purpose share applied, and the resulting credit claimed. Keep those workings with the underlying invoices, receipts and use records, so the file explains both the source of the amounts and the calculation.
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How long to retain the records
Australian Government guidance says most business records should be kept for five years, but some records need to be kept longer. The period and its start point can depend on the record and circumstances, so check the applicable requirements before destroying a vehicle file. See business.gov.au’s record-keeping guidance.
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When to check the ATO or get advice
Confirm the treatment against current ATO guidance if ownership, leasing, private use, the type of vehicle, or the transaction is unusual. A registered tax or BAS professional can help determine whether the vehicle use is creditable and whether the evidence supports the method used. Australian requirements should not be applied to GST systems in other countries.
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