(1) It is in your interests to record in the log book any journey made in the * car during the log book period in the course of producing your assessable income. If a journey is not recorded, the log book will indicate a lower * business use percentage than is actually the case.
(2) A journey is recorded by making in the log book an entry specifying:
(a) the day the journey began and the day it ended;
(b) the * car's odometer readings at the start and end of the journey;
(c) how many kilometres the car travelled on the journey;
(d) why the journey was made.
The record must be made at the end of the journey or as soon as possible afterwards.
(3) If 2 or more journeys in a row are made in the * car on the same day in the course of producing your assessable income, they can be recorded as a single journey.
(4) The following must be entered in the log book:
(a) when the log book period begins and ends;
(b) the * car's odometer readings at the start and the end of the period;
(c) the total number of kilometres that the car travelled during the period;
(d) the number of kilometres that the car travelled, in the course of producing your assessable income, on journeys recorded in the log book;
(e) the number of kilometres referred to in paragraph (d), expressed as a percentage of the total number referred to in paragraph (c).
Each of the entries must be made at or as soon as possible after the start or end of the period, as appropriate.
(5) Each entry in the log book must be in English.