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Home/Legislation/Fringe Benefits Tax Assessment Act 1986/65D

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Fringe Benefits Tax Assessment Act 1986

65DCar substantiation rules

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#### 65D Car substantiation rules The object of this Division is to set out the substantiation rules that apply for the purposes of sections 19, 24, 44 and 52 in relation to cars held by recipients of fringe benefits.

Previous sectionDivision 15Car substantiation rules for otherwise deductible provisions Next section65ENo compliance with substantiation rules in log book year of tax unless log book records and odometer records are maintained

Section 65D - Fringe Benefits Tax Assessment Act 1986 - Car substantiation rules — Zoe