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Income Tax Assessment Act 1997
28‑5 Map of this Division28‑5 Map of this Division
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28‑5 Map of this Division
Flowchart summarising Division 28. Section 28-12 contains the basic operative provision: the 2 methods of calculating car expenses. Subdivision 28-B sets out the rules about choosing a method of calculating car expense deductions. Subdivision 28-C sets out the “cents per km” method and Subdivision 28-F sets out the “log book” method. The “log book” method is more complicated because it involves further Subdivisions about log books and odometer records (Subdivisions 28-G, 28-H and 28-I). Subdivision 28-J sets out exceptions, which cover unusual cases which will not apply to most taxpayers