CTHIn ForceAct
Income Tax Assessment Act 1997
28‑155 Retaining odometer records28‑155 Retaining odometer records
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#### 28‑155 Retaining odometer records
(1) You must retain your odometer records relating to the period when you \*held the \*car in the income year.
(2) If you keep a log book for the income year, you must retain the odometer records for the same period as the log book, and section 28‑150 applies to them in the same way as it applies to the log book.
(3) If you don’t keep a log book for the income year, you must retain the odometer records for the same period as written evidence of a \*car expense for the \*car for the income year, and section 900‑75 applies to them in the same way as it applies to written evidence of an expense.
> Note: Section 900‑75 is about retaining written evidence of a car expense.