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Income Tax Assessment Act 1997
Division 28Car expenses
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### Division 28—Car expenses
Table of Subdivisions
Guide to Division 28
28‑A Deductions for car expenses
28‑B Choosing which method to use
28‑C The “cents per kilometre” method
28‑F The “log book” method
28‑G Keeping a log book
28‑H Odometer records for a period
28‑I Retaining the log book and odometer records
28‑J Situations where you cannot use, or do not need to use, one of the 2 methods