Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 13684–16856

this Subdivision is about
28‑15 Choosing between the 2 methods
Operative provision
28‑20 Rules governing choice of method
Subdivision 28‑C—The "cents per kilometre" method
28‑25 How to calculate your deduction
28‑30 Capital allowances
28‑35 Substantiation
Subdivision 28‑F—The "log book" method
28‑90 How to calculate your deduction
28‑95 Eligibility
28‑100 Substantiation
Subdivision 28‑G—Keeping a log book
Guide to Subdivision 28‑G
28‑105 What this Subdivision is about
28‑110 Steps for keeping a log book
Operative provisions
28‑115 Income years for which you need to keep a log book
28‑120 Choosing the 12 week period for a log book
28‑125 How to keep a log book
28‑130 Replacing one car with another
Subdivision 28‑H—Odometer records for a period
Guide to Subdivision 28‑H
28‑135 What this Subdivision is about
Operative provision
28‑140 How to keep odometer records for a car for a period
Subdivision 28‑I—Retaining the log book and odometer records
28‑150 Retaining the log book for the retention period
28‑155 Retaining odometer records
Subdivision 28‑J—Situations where you cannot use, or do not need to use, one of the 2 methods
Guide to Subdivision 28‑J
28‑160 What this Subdivision is about
Operative provisions
28‑165 Exception for particular cars taken on hire
28‑170 Exception for particular cars used in particular ways
28‑175 Further miscellaneous exceptions
28‑180 Car expenses related to award transport payments
28‑185 Application of Subdivision 28‑J to recipients and payers of certain withholding payments
Division 30—Gifts or contributions
Guide to Division 30
30‑1 What this Division is about
30‑5 How to find your way around this Division
30‑10 Index
Subdivision 30‑A—Deductions for gifts or contributions
30‑15 Table of gifts or contributions that you can deduct
30‑17 Requirements for certain recipients
Subdivision 30‑B—Tables of recipients for deductible gifts
Health
30‑20 Health
Education
30‑25 Education
30‑30 Gifts that must be for certain purposes
30‑35 Rural schools hostel buildings
30‑37 Scholarship etc. funds
Research
30‑40 Research
Welfare and rights
30‑45 Welfare and rights
30‑45A Australian disaster relief funds—declarations by Minister
30‑46 Australian disaster relief funds—declarations under State and Territory law
Defence
30‑50 Defence
Environment
30‑55 The environment
30‑60 Gifts to a National Parks body or conservation body must satisfy certain requirements
Industry, trade and design
30‑65 Industry, trade and design
The family
30‑70 The family
30‑75 Marriage education organisations must be approved
              International affairs
30‑80 International affairs
30‑85 Developing country relief funds
30‑86 Developed country disaster relief funds
Sports and recreation
30‑90 Sports and recreation
Philanthropic trusts
30‑95 Philanthropic trusts
Cultural organisations
30‑100 Cultural organisations
Fire and emergency services
30‑102 Fire and emergency services
Other recipients
30‑105 Other recipients
30‑110 Community charities
Subdivision 30‑BA—Endorsement of deductible gift recipients
Guide to Subdivision 30‑BA
30‑115 What this Subdivision is about
Endorsement as a deductible gift recipient
30‑120 Endorsement