29 March 2024

ELECTRONIC LOGBOOKS - THE NEED FOR 'PURPOSE OF JOURNEY'
4 August 2015

Why the journey was made

Paragraph 28-125(2)(d) of the ITAA 1997 requires the reason for the journey to be shown. Before a logbook derived from an electronic system can be accepted, the user must be able to input the purpose of a journey at the end of the journey. Therefore, this requirement will be met if the reason that is input for the journey is sufficiently descriptive to enable the journey to be classified as a business journey.

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