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-G - Keeping a log book  

SECTION 28-110  

28-110   Steps for keeping a log book  
There are 3 steps you need to follow in keeping a log book:

• identify an income year for which to keep a log book;

• choose a period of at least 12 weeks for the log book to cover;

• record journeys made in the car during the log book period in the course of producing your assessable income.