Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 2 Deduction for transport between workplaces

Repeal the subsection, substitute:

(2) Business kilometres are kilometres the *car travelled in the course of:

(a) producing your assessable income; or

(b) your *travel between workplaces.

You calculate the number of business kilometres by making a reasonable estimate.