Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)
Schedule 2 Deduction for transport between workplaces
Income Tax Assessment Act 1997
4 Subsection 28-25(3)
Repeal the subsection, substitute:
(3) Business kilometres are kilometres the *car travelled in the course of:
(a) producing your assessable income; or
(b) your *travel between workplaces.
You calculate the number of business kilometres by making a reasonable estimate.