INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision F - Substantiation of certain expenses of years of income up to and including 1993-94  

SECTION 82KTF   82KTF   REASONABLE ESTIMATE OF UNDERLYING BUSINESS PERCENTAGE  
For the purposes of this Subdivision, the percentage that represents a reasonable estimate of the underlying business percentage applicable to a car held by a taxpayer during a period in a year of income shall be determined having regard to all relevant matters including, but without limiting the generality of the foregoing:

(a) any log book records, odometer records or other records maintained by or on behalf of the taxpayer; and

(b) any variations in the pattern of use of the car.