INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2A

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 3 - The ``cents per kilometre'' method

SECTION 3-4

3-4 SUBSTANTIATION
To use this method, you do not need to substantiate the car expenses for the car.