Expense Type	Can I Claim Under Logbook?	Can I Claim Under Cents-per-Km?
Fuel / EV Charging Costs	Yes (Multiplied by Business %)	No (Built into the 88c rate)
Car Insurance & Rego	Yes (Multiplied by Business %)	No (Built into the 88c rate)
Vehicle Depreciation	Yes (Up to $69,674 car limit)	No (Built into the 88c rate)
Passenger Mints, Water, & Surcharges	Yes (100%) - Taxed as general business costs	Yes (100%) - Taxed as general business costs
Road Tolls (During a Passenger Trip)	Yes (100%) - Claim as direct expense	Yes (100%) - Claim as direct expense

Expense Type	Can I Claim Under Logbook?	Can I Claim Under Cents-per-Km?
Fuel / EV Charging Costs	Yes (Multiplied by Business %)	No (Built into the 88c rate)
Car Insurance & Rego	Yes (Multiplied by Business %)	No (Built into the 88c rate)
Vehicle Depreciation	Yes (Up to $69,674 car limit)	No (Built into the 88c rate)
Passenger Mints, Water, & Surcharges	Yes (100%) - Taxed as general business costs	Yes (100%) - Taxed as general business costs
Road Tolls (During a Passenger Trip)	Yes (100%) - Claim as direct expense	Yes (100%) - Claim as direct expense

Expense Type	Can I Claim Under Logbook?	Can I Claim Under Cents-per-Km?
Fuel / EV Charging Costs	Yes (Multiplied by Business %)	No (Built into the 88c rate)
Car Insurance & Rego	Yes (Multiplied by Business %)	No (Built into the 88c rate)
Vehicle Depreciation	Yes (Up to $69,674 car limit)	No (Built into the 88c rate)
Passenger Mints, Water, & Surcharges	Yes (100%) - Taxed as general business costs	Yes (100%) - Taxed as general business costs
Road Tolls (During a Passenger Trip)	Yes (100%) - Claim as direct expense	Yes (100%) - Claim as direct expense

Expense Type	Can I Claim Under Logbook?	Can I Claim Under Cents-per-Km?
Fuel / EV Charging Costs	Yes (Multiplied by Business %)	No (Built into the 88c rate)
Car Insurance & Rego	Yes (Multiplied by Business %)	No (Built into the 88c rate)
Vehicle Depreciation	Yes (Up to $69,674 car limit)	No (Built into the 88c rate)
Passenger Mints, Water, & Surcharges	Yes (100%) - Taxed as general business costs	Yes (100%) - Taxed as general business costs
Road Tolls (During a Passenger Trip)	Yes (100%) - Claim as direct expense	Yes (100%) - Claim as direct expense