Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 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.