Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 28.110

    There are 3 steps you need to follow in keeping a log book:

ï‚·   identify an income year for which to keep a log book;

ï‚·   choose a period of at least 12 weeks for the log book to cover;

ï‚·   record journeys made in the car during the log book period in the course of producing your assessable income.