INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision F - Substantiation of certain expenses of years of income up to and including 1993-94  

SECTION 82KTE  

82KTE   UNSIGNED OR FRAUDULENT ENTRIES IN LOG BOOK RECORDS  
For the purposes of this Subdivision, where log book records maintained by or on behalf of a taxpayer for a period in respect of a car held by the taxpayer purport to contain an entry of the kind referred to in the definition of log book records in subsection 82KT(1) but:

(a) the entry is not signed as mentioned in that definition; or

(b) the entry is false or misleading in a material particular;

the pattern of use of the car purporting to be shown by the log book records shall be determined as if that entry had not been made.