|
|
此文章由 Bigman 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 Bigman 所有！转贴必须注明作者、出处和本声明，并保持内容完整
Logbook period
Your logbook is valid for five years. If this is the first year you are using this method, you must have kept a logbook during 2011-12. It must cover at least 12 continuous weeks. If you started using your car for work-related purposes less than 12 weeks before the end of the year, you can extend the 12-week period into 2012-13. (If you are using the logbook method for two or more cars, the logbook for each car must cover the same period.)
If you established your business use percentage using a logbook from an earlier year, you need to keep that logbook and maintain odometer records. You also need to keep a logbook if we told you in writing to keep one.
Your logbook must show:
when the logbook period starts and ends, and the odometer readings at these times
the total number of kilometres the car travelled during the logbook period
the number of kilometres travelled for work during the logbook period based on the journeys recorded for the period
the business use percentage for the period.
Entries in the logbook for each business trip must be made at the end of the journey (or as soon as possible afterwards) and show the:
date the journey began and ended
odometer readings at the start and end of the journey
kilometres travelled on the journey
reason for the journey.
Your records must also show the make, model, engine capacity and registration number of the car.
参见http://www.ato.gov.au/content/00313836.htm |
|
乱评房地产走势 (2008-2-24) 黑山老妖 
发表于 2012-7-10 12:32
