INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 28 - Car expenses  

Subdivision 28-C - The " cents per kilometre " method  

SECTION 28-35   28-35   Substantiation  
To use this method, you do not need to substantiate the ^* car expenses for the ^* car.