Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)
Schedule 2 Deduction for transport between workplaces
Income Tax Assessment Act 1997
6 Subsection 28-75(2)
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.
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