Document ID: chunk:federal_register_of_legislation:F2024L00329:reg:6
Version: federal_register_of_legislation:F2024L00329
Segment Type: reg
Provision Reference: reg 6
Character Range: 3153–4062

6  Adequate alternative records
 (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information:
 (a) the name of the employee who received the benefit;
 (b) the address of the departure location;
 (c) the address of the arrival location;
 (d) the dates of travel; and
 (e) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip, and excluding any kilometres travelled whilst at the destination).
 (2) The information specified in subsection 6(1) may be contained in:
 (a) any type of record; and
 (b) any number of records.
           Note: The number of kilometres identified in paragraph 6(1)(e) will be used to calculate the reduction amount based on the basic car rate and supplementary car rate.