For the purposes of using the ``log book'' method, you may nominate one
car as having replaced another car with effect from a day specified in the nomination.
After the nomination takes effect, the replacement
car is treated as the original car, and the original car is treated as a different car. This means that you do not need to repeat for the replacement car the steps you have already taken for the original car under this Subdivision.
You must record the nomination in writing before you lodge your
income tax return for the income year in which the nomination takes effect. However, the Commissioner may allow you to do it later.
You must retain the nomination document until the end of the period for which you must retain the last log book that you began to keep for the original
car before the day of effect of the nomination.
Section 28-150 (which is about retaining log books) applies to the nomination document in the same way as it applies to that last log book.