Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the exception in this Subdivision lets you deduct, without getting written evidence or keeping travel records, losses or outgoings ( exempt losses or outgoings ) that are or include * car expenses, or parts of * car expenses, your use of the 2 methods for calculating deductions for car expenses for the * car is affected.
You may elect not to use the exception
(2) However, if you do not want your use of the 2 methods to be affected, you may elect not to use the exception in this Subdivision for the * award transport payments you are paid in the income year. If you so elect, the rest of this section does not affect you.
"Cents per kilometre" method
(3) You can still use the "cents per kilometre" method (see Subdivision 28 - C) of deducting * car expenses you incurred for the * car in the income year. However, the kilometres the car travelled during the income year in the course of travel covered by the * award transport payment or payments are not counted as * business kilometres.
"Log book" method
(5) You can still use the "log book" method (see Subdivision 28 - F) of deducting * car expenses you incurred for the * car in the income year. If you do:
(a) the kilometres the car travelled during the income year in the course of travel covered by the * award transport payment or payments are not counted as * business kilometres; and
(b) in working out the amount (if any) you can deduct for such a car expense that consists partly of an exempt loss or outgoing, Subdivision 28 - F is applied to the whole of the car expense, without excluding the part that consists of an exempt loss or outgoing.