Fringe Benefits Tax Assessment Act 1986

PART XII - INTERPRETATION  

SECTION 162F  

162F   REASONABLE ESTIMATE OF NUMBER OF BUSINESS KILOMETRES  

For the purposes of this Act, the number of kilometres that represents a reasonable estimate of the number of business kilometres applicable to a car held by a person during a period in a year of tax shall be determined having regard to all relevant matters including, but without limiting the generality of the foregoing:

(a) any log book records, odometer records or other records maintained by or on behalf of the person; and

(b) any variations in the pattern of use of the car.