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FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 162F  

162F  REASONABLE ESTIMATE OF NUMBER OF BUSINESS KILOMETRES  

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For the purposes of this Act, the number of kilometres that represents a reasonable estimate of the number of business kilometres applicable to a car held by a person during a period in a year of tax shall be determined having regard to all relevant matters including, but without limiting the generality of the foregoing:


(a) any log book records, odometer records or other records maintained by or on behalf of the person; and


(b) any variations in the pattern of use of the car.


 



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