INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Subject to this Subdivision, where a car is held by a taxpayer during a period (in this section called the holding period ) in a year of income, a deduction is not allowable under this Act in respect of a car expense incurred by the taxpayer in the year of income in relation to the car unless:
(a) if the car expense is in respect of fuel or oil:
(i) odometer records are maintained by or on behalf of the taxpayer for the holding period; or
(ii) documentary evidence of the expense is obtained by or on behalf of the taxpayer; or
(b) if the car expense is not in respect of fuel or oil - documentary evidence of the expense is obtained by or on behalf of the taxpayer.
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