INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2A  

Calculating car expense deductions

TABLE OF DIVISIONS

1	Overview of the main points in this Schedule
2	Choosing which method to use
3	The ``cents per kilometre'' method
4	The ``12% of original value'' method
5	The ``one-third of actual expenses'' method
6	The ``log book'' method
7	Keeping a log book
8	Odometer records for a period
9	Retaining the log book and odometer records
10	Situations where you don't need to use one of the 4 methods
11	Definitions of ``car'', ``car expense'', ``holding a car'' and ``owning a car''

Division 10 - Situations where you don't need to use one of the 4 methods  

SECTION 10-1   THE KEY PRINCIPLE  

In certain situations you don't need to use any of the 4 methods, because it would be unusually onerous or otherwise inappropriate. These situations involve either the nature of your car or the way you use it.

10-2 Exception for particular cars used in particular ways

10-3 Further miscellaneous exceptions

10-4 Car expenses related to award transport payments