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-B - Choosing which method to use  

SECTION 28-15   Choosing between the 2 methods  

28-15(1)    
Below is a diagram giving information about the 2 methods of calculating car expense deductions.

28-15(2)    
The 2 methods give you the choice of which method best suits your situation and needs. For instance, one method may involve more paperwork than the other, but could give you bigger deductions.