S 28-20(1) amended by No 162 of 2015, s 3 and Sch 1 item 27, by substituting "the other method" for "any other method", applicable in relation to the 2015-16 income year and later income years.
28-20(2)
However, you can change your choice for the income year.
Example:
You choose the "log book" method and deduct $1,000. On audit, the Commissioner finds that your claim is too high and should be reduced to $500. You would have been able to deduct $700 if you had chosen the "cents per kilometre" method. This rule lets you change your choice and deduct the $700.
28-20(3)
You can also choose different methods for the same *car for different income years and different methods for different cars for the same year.
