28‑20 Rules governing choice of method28‑20 Rules governing choice of method

#### 28‑20 Rules governing choice of method (1) You can choose only one method for all the \*car expenses for the \*car for the income year. Choosing one method precludes the other method. (2) However, you can change your choice for the income year. > Note: Example: You choose the “log book” method and deduct $1,000. On audit, the Commissioner finds that your claim is too high and should be reduced to $500. You would have been able to deduct $700 if you had chosen the “cents per kilometre” method. This rule lets you change your choice and deduct the $700. (3) You can also choose different methods for the same \*car for different income years and different methods for different cars for the same year.