loader image

Home > Blog > End of FBT Year: Logbooks, Utes and Home to Work Travel

End of FBT Year: Logbooks, Utes and Home to Work Travel

Date: 27 March 2026

With the Fringe Benefits Tax (FBT) year ending on 31 March, it’s a good time to check that your vehicle records are in order. If your business provides cars to employees, keeping a proper logbook remains one of the most effective ways to avoid paying more FBT than necessary.

What a valid logbook needs

A logbook must cover a 12‑week period and can be used for five years unless the vehicle’s usage changes significantly. It should record:

  • Opening and closing odometer readings
  • The purpose of each trip – It is not enough to simply state it is business
  • Kilometres travelled
  • The date of each trip

Without a valid logbook, the statutory formula method must be used, which often results in a higher FBT amount.

Utes and “work vehicles” aren’t automatically exempt

There’s a common belief that utes and dual‑cab vehicles are always exempt from FBT. They’re not. The exemption only applies when private use is minor, infrequent and irregular.

If your ute is mainly used for work and the occasional private use like a trip to the tip, you do not need to keep a logbook. But if you use your private use is more regular or goes beyond those minor, infrequent trips you will need to keep a logbook to support your business usage.

Home‑to‑work travel: car vs non‑car

For cars, travel between home and work is generally treated as private use. This can increase FBT exposure if not recorded correctly.

For non‑car vehicles (such as certain Utes, vans or trucks), home to work travel can be treated as work‑related in some situations where the ute it primarily used for work related purposes.

Start today

To get in touch with our team, start by emailing us at enquiries@rm.net.au

Know More

Keynote Speaker Event- Rachel Robertson

Keynote Speaker Event- Rachel Robertson

This special event on the 22nd April, Armidale Servies Club, is in celebration of 75 years of R+M servicing the region and beyond. It’s an opportunity to bring together business leaders and changemakers to connect and celebrate the strength and spirit of the business...

read more
Business After Five

Business After Five

The R+M Tamworth office was proud to host a Business After Five (BA5) networking event with the Tamworth Business Chamber on Wednesday 25 March, welcoming local business and community leaders into our space. The evening was a great opportunity to showcase our Tamworth...

read more
Armidale Campus to Canter

Armidale Campus to Canter

R+M was proud to sponsor this fantastic community event held over the weekend, celebrating local talent, teamwork and determination. R+M Partner Paul Williams led the way as lead cyclist, guiding entrants along the course and presenting medals at the finish line. It...

read more