INCOME TAX ASSESSMENT ACT 1997 - SECT 900.70 Getting written evidence
INCOME TAX ASSESSMENT ACT 1997 - SECT 900.70
Getting written evidence(1) 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.
(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.