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-G - Keeping a log book  

Operative provisions

SECTION 28-120   Choosing the 12 week period for a log book  

28-120(1)    
The log book must cover a continuous period of at least 12 weeks throughout which you ^* held the ^* car. If you hold the car for less than 12 weeks, the period must be the entire period for which you held the car.

28-120(2)    
The period may overlap the start or end of the income year, so long as it includes part of the year.

28-120(3)    
If you want to use the ``log book'' method for 2 or more ^* cars for the same income year, the log books for those cars must cover periods that are concurrent.