Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision applies to an * input tax credit, or an * increasing adjustment or * decreasing adjustment, that relates directly or indirectly to 2 or more things of which at least one is a * depreciating asset as if a reasonable proportion of the input tax credit or adjustment related directly or indirectly to each of those depreciating assets and each of those other things.
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 - 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