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DE 4: Default method for calculating proportion of business use
or “How to calculate business use of a vehicle without detailed records”
You could also call this:

“Keeping detailed records of business vehicle use”

You can use actual records to show how much you use your motor vehicle for business. These records should include the reasons for your trips and how far you travelled for business. However, if you’re in a logbook term, you can only use actual records if you and the Commissioner agree. A logbook term is a special time when you keep a detailed record of your vehicle use.

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Next up: DE 6: Using logbook for test period

or “Keeping a logbook to calculate business use of your car”
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Part D Deductions
Motor vehicle expenditure

DE 5Actual records

  1. To determine the proportion of business use of a motor vehicle, a person may use actual records showing the reasons for and the distance of journeys by a motor vehicle for business purposes. However, when the period covered falls within a logbook term, actual records may be used only if the person and the Commissioner agree.

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