Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 28.50

(1) You can use this method only if the number of *business kilometres
travelled by the *car in the income year was more than 5,000, or would have
been if you had used the car throughout the income year.

(2) Business kilometres are kilometres the *car travelled in the course of
producing your assessable income. You calculate the number of business
kilometres by making a reasonable estimate.