Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 28 - Car expenses  

Subdivision 28-F - The " log book " method  

SECTION 28-95  

28-95   Eligibility  
You can use this method only if you * held the * car for some or all of the income year.


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