Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.150

(1) You record an activity by specifying in a diary or similar document:

   (a)  the nature of the activity;

   (b)  the day and approximate time when it began;

   (c)  how long it lasted;

   (d)  where you engaged in it.

(2) An activity must be recorded before it ends, or as soon as possible
afterwards. Each entry must be in English.