INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
For the purposes of this Subdivision, the percentage that represents a reasonable estimate of the underlying business percentage applicable to a car held by a taxpayer during a period in a year of income shall be determined having regard to all relevant matters including, but without limiting the generality of the foregoing:
(a) any log book records, odometer records or other records maintained by or on behalf of the taxpayer; and
(b) any variations in the pattern of use of the car.
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