65FNo compliance with substantiation rules in non‑log book year of tax unless log book records kept in previous log book year of tax

#### 65F No compliance with substantiation rules in non‑log book year of tax unless log book records kept in previous log book year of tax Where a car is held by the recipient of a loan fringe benefit, an expense payment fringe benefit, a property fringe benefit or a residual fringe benefit during a period (in this section called the holding period) in a year of tax that is not a log book year of tax of the recipient in relation to the car, the substantiation rules shall be taken to be complied with in relation to the car if, and only if: (a) odometer records are maintained by or on behalf of the recipient in relation to the car for the holding period; and (b) the employer specifies the employer’s estimate of the number of business kilometres travelled by the car in the holding period; and (c) the employer specifies a percentage as the business use percentage applicable to the car in relation to the recipient for the holding period.