Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 28
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Car expenses
Subdivision 28-G
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Keeping a log book
SECTION 28-110
28-110
Steps for keeping a log book
There are 3 steps you need to follow in keeping a log book:·
identify an income year for which to keep a log book;
·
choose a period of at least 12 weeks for the log book to cover;
·
record journeys made in the car during the log book period in the course of producing your assessable income.
There are 3 steps you need to follow in keeping a log book:
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