Income Tax Assessment Act 1997



Division 28 - Car expenses  

Subdivision 28-G - Keeping a log book  

Operative provisions

SECTION 28-125   How to keep a log book  

It is in your interests to record in the log book any journey made in the * car during the log book period in the course of producing your assessable income. If a journey is not recorded, the log book will indicate a lower * business use percentage than is actually the case.

A journey is recorded by making in the log book an entry specifying:

(a) the day the journey began and the day it ended;

(b) the * car's odometer readings at the start and end of the journey;

(c) how many kilometres the car travelled on the journey;

(d) why the journey was made.

The record must be made at the end of the journey or as soon as possible afterwards.

If 2 or more journeys in a row are made in the * car on the same day in the course of producing your assessable income, they can be recorded as a single journey.

The following must be entered in the log book:

(a) when the log book period begins and ends;

(b) the * car's odometer readings at the start and the end of the period;

(c) the total number of kilometres that the car travelled during the period;

(d) the number of kilometres that the car travelled, in the course of producing your assessable income, on journeys recorded in the log book;

(e) the number of kilometres referred to in paragraph (d), expressed as a percentage of the total number referred to in paragraph (c).

Each of the entries must be made at or as soon as possible after the start or end of the period, as appropriate.

Each entry in the log book must be in English.


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.