A Log Book must be kept in every vehicle. The Log Book must be completed by the driver for each trip. Multiple journeys made in any one day by the same driver may be treated as a single journey as long as the trips are concurrent (i.e. one after the other). If another driver uses the vehicle then the trip needs to be logged as a separate journey.
The Log Book is an accountable document and care must be taken to complete is correctly. Failure to complete and sign the Log Book may lead to the journey being deemed by the Taxation Office as assessable for Fringe Benefits Tax (FBT) purposes. This may result in the vehicle FBT being reported on the Group Certificate of the driver using or responsible for the vehicle at the time.
Staff members who have a salary package or contract vehicle must complete the log book, itemising their private and business use, at least at the beginning and end of each month. This will minimise the FBT to drivers and the University.
The nominated staff member, responsible for specifically allocated vehicles, must forward the log book to Vehicle & Mechanical Services at the end of each month.