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-F - The " log book " method  

SECTION 28-95  

28-95   Eligibility  
You can use this method only if you ^* held the ^* car for some or all of the income year.