INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2A  

Calculating car expense deductions

TABLE OF DIVISIONS

1	Overview of the main points in this Schedule
2	Choosing which method to use
3	The ``cents per kilometre'' method
4	The ``12% of original value'' method
5	The ``one-third of actual expenses'' method
6	The ``log book'' method
7	Keeping a log book
8	Odometer records for a period
9	Retaining the log book and odometer records
10	Situations where you don't need to use one of the 4 methods
11	Definitions of ``car'', ``car expense'', ``holding a car'' and ``owning a car''

Division 1 - Overview of the main points in this Schedule  

SECTION 1-2   APPLICATION  

1-2(1)   [Individual]  

This Schedule applies to you if you are an individual taxpayer.

1-2(2)   [Partnership]  

It also applies to a partnership that includes at least one individual, as if the partnership were an individual taxpayer.

1-2(3)   [Individual as trustee]  

It does not apply to an individual as a trustee.