INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 28
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Car expenses
SECTION 28-100 (ARCHIVE)
Log books
28-100(1)
This section has effect for the purposes of section 28-115 (Income years for which you need to keep a log book) of the Income Tax Assessment Act 1997 .
28-100(2)
You are taken to have used the ``log book'' method for a car for the 1993-94 income year or an earlier income year if section 82KUD of the Income Tax Assessment Act 1936 applied for the purpose of determining the amounts of deductions allowable under that Act in respect of car expenses you incurred for the car in that income year.
28-100(3)
You are taken to have used the ``log book'' method for a car for the 1994-95, 1995-96 or 1996-97 income year if you used that method of deducting car expenses for that income year.
28-100(4)
You are taken to have kept a log book for a car for the 1994-95 income year or an earlier income year if log book records and odometer records for the car were maintained by you or on your behalf, in accordance with Subdivision F of Division 3 of Part III of the Income Tax Assessment Act 1936 , for the applicable log book period in that income year. Those log book records and odometer records are taken to be the log book you kept for that income year.
28-100(5)
You are taken to have kept a log book for a car for the 1994-95, 1995-96 or 1996-97 income year if you did so in accordance with Schedule 2A to the Income Tax Assessment Act 1936 .
This section has effect for the purposes of section 28-115 (Income years for which you need to keep a log book) of the Income Tax Assessment Act 1997 .
28-100(2)
You are taken to have used the ``log book'' method for a car for the 1993-94 income year or an earlier income year if section 82KUD of the Income Tax Assessment Act 1936 applied for the purpose of determining the amounts of deductions allowable under that Act in respect of car expenses you incurred for the car in that income year.
28-100(3)
You are taken to have used the ``log book'' method for a car for the 1994-95, 1995-96 or 1996-97 income year if you used that method of deducting car expenses for that income year.
28-100(4)
You are taken to have kept a log book for a car for the 1994-95 income year or an earlier income year if log book records and odometer records for the car were maintained by you or on your behalf, in accordance with Subdivision F of Division 3 of Part III of the Income Tax Assessment Act 1936 , for the applicable log book period in that income year. Those log book records and odometer records are taken to be the log book you kept for that income year.
28-100(5)
You are taken to have kept a log book for a car for the 1994-95, 1995-96 or 1996-97 income year if you did so in accordance with Schedule 2A to the Income Tax Assessment Act 1936 .
Note:
The 1994-95 income year is covered by both subsections (4) and (5). This is because you may have kept your log book records and odometer records under Subdivision F of Division 3 of Part III of the Income Tax Assessment Act 1936 before Schedule 2A to that Act was enacted.
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