Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 15/18)
Character Range: 7632972–7635690

of all the work expenses that you want to deduct is $300 or less, you can deduct them without getting written evidence or keeping travel records.

900‑250  Effect of exception in this Subdivision on methods of calculating car expense deductions
 (1) If the exception in this Subdivision lets you deduct, without getting written evidence or keeping travel records, losses or outgoings (exempt losses or outgoings) that are or include *car expenses, or parts of *car expenses, your use of the 2 methods for calculating deductions for car expenses for the *car is affected.

You may elect not to use the exception
 (2) However, if you do not want your use of the 2 methods to be affected, you may elect not to use the exception in this Subdivision for the *award transport payments you are paid in the income year. If you so elect, the rest of this section does not affect you.

"Cents per kilometre" method
 (3) You can still use the "cents per kilometre" method (see Subdivision 28‑C) of deducting *car expenses you incurred for the *car in the income year. However, the kilometres the car travelled during the income year in the course of travel covered by the *award transport payment or payments are not counted as *business kilometres.

"Log book" method
 (5) You can still use the "log book" method (see Subdivision 28‑F) of deducting *car expenses you incurred for the *car in the income year. If you do:
 (a) the kilometres the car travelled during the income year in the course of travel covered by the *award transport payment or payments are not counted as *business kilometres; and
 (b) in working out the amount (if any) you can deduct for such a car expense that consists partly of an exempt loss or outgoing, Subdivision 28‑F is applied to the whole of the car expense, without excluding the part that consists of an exempt loss or outgoing.

Part 5‑35—Miscellaneous

Division 905—Offences

905‑5  Application of the Criminal Code
  Chapter 2 of the Criminal Code applies to all offences against this Act.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Division 909—Regulations

909‑1  Regulations
 (1) The Governor‑General may make regulations prescribing matters that:
 (a) this Act requires or permits to be prescribed; or
 (b) are necessary or convenient to prescribe for carrying out or giving effect to this Act.
 (2) The regulations may prescribe penalties for offences against the regulations. A penalty may not exceed a fine of 5 penalty units.
Note: Section 4AA of the Crimes Act 1914 deals with penalty units.

Chapter 6—The Dictionary

Part 6‑1—Concepts and topics

Division 950—Rules for interpreting this Act

Table of sections
950‑100 What