Income Tax Assessment Act 1997
For the " log book " method of deducting a *car expense, you need to substantiate the expense by getting written evidence. Subdivision 900-E tells you about the evidence you need.
Subdivision 28-F tells you about the " log book " method.
View history note
Hide history note900-70(2)
(Repealed by No 162 of 2015)
900-70(3)
If you are using the " log book " method and your expense is for fuel or oil, you do not need to get written evidence of it, because section 28-100 already requires you to keep odometer records for the period when you *held the *car in the income year.
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