Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 28.140

(1) Odometer records for a period are kept in the form of a document in which
the following are entered:

   (a)  the *car's odometer readings at the start and the end of the period;

   (b)  if there is a nomination under section 28-130 to replace the car with
        another *car with effect from a day in that period-the odometer
        readings, at the end of that day, of both cars affected by the
        nomination.

(2) Each entry under subsection (1) must be in English and must be made at or
as soon as possible after the start or end of the period, or the end of the
specified day, as appropriate.

(3) The following must also be entered in the document:

   (a)  the *car's make, model and registration number (if any);

   (b)  if the car has an internal combustion engine-its engine capacity
        expressed in cubic centimetres;

   (c)  if there is a nomination under section 28-130 to replace the car with
        another *car-the corresponding details for the other car affected by
        the nomination.

(4) Each entry under subsection (3) must be made in English and must be made
before you lodge your *income tax return.

(5) The Commissioner may allow you to make an entry under this section after
you lodge your *income tax return.