Income Tax Assessment Act 1997
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.
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