Just to clarify, the FBT concession for multiple electronic devices applies from 1 April 2016. Must wait 10 months for that to kick in. The former rule allowed you to claim only the business use of those items, so just about every employer stopped allowing employees from salary sacrificing for them since the private use by the employee would affect the deductibility of the item. The rule before that allowed one item a year regardless of private use. You still have to state that the primary purpose of the item is for work related purposes.
As for the changes to motor vehicles, I remember at an NTAA seminar the presenter said that 80% of motor vehicle claims were cents per km, 18% were log book and 2% were the 1/3 and 12% method. Personally I have only found a use for the 12% and 1/3 method in 4 occasions over 15 years, both require you to have travelled at least 5000 business kms so the cents per km usually won out. The 12% method was only better if your car was worth $30,000 or more ((5000km x .74)/.12). The 1/3 was difficult to justify as you have to keep all receipts and have at least $10,800 in overall expenses or more before it was able to beat the cents per km rate.
If you do need to keep a logbook, try out
https://www.gpslogbook.com.au/
As for the changes to motor vehicles, I remember at an NTAA seminar the presenter said that 80% of motor vehicle claims were cents per km, 18% were log book and 2% were the 1/3 and 12% method. Personally I have only found a use for the 12% and 1/3 method in 4 occasions over 15 years, both require you to have travelled at least 5000 business kms so the cents per km usually won out. The 12% method was only better if your car was worth $30,000 or more ((5000km x .74)/.12). The 1/3 was difficult to justify as you have to keep all receipts and have at least $10,800 in overall expenses or more before it was able to beat the cents per km rate.
If you do need to keep a logbook, try out
https://www.gpslogbook.com.au/
