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 82KUA  

82KUA   DEDUCTIONS NOT ALLOWABLE FOR CAR EXPENSES UNLESS DOCUMENTARY EVIDENCE OBTAINED ETC.  
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.