Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-C - Substantiating car expenses  

SECTION 900-70   Getting written evidence  

900-70(1)  


For the " log book " method of deducting a *car expense, you need to substantiate the expense by getting written evidence. Subdivision 900-E tells you about the evidence you need.

Subdivision 28-F tells you about the " log book " method.

900-70(2)  
(Repealed by No 162 of 2015)

900-70(3)  
If you are using the " log book " method and your expense is for fuel or oil, you do not need to get written evidence of it, because section 28-100 already requires you to keep odometer records for the period when you *held the *car in the income year.


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