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Whether the substantiation provisions apply to certain motor vehicles used for work purposes.

Two of the vehicles are not subject to the substantiation provisions, as their carrying capacity is greater than one tonne. The third vehicle, the carrying capacity of which is less than one tonne, is subject to the substantiation provisions.

A partnership of management consultants uses three vehicles to attend clients' premises and deliver equipment. Private use of these vehicles is incidental.

As two of the vehicles have a carrying capacity of over 1 tonne, they do not come within the definition of 'car' in subsection 995-1(1) of the Income Tax Assessment Act 1997 and are not subject to the substantiation provisions. A tax deduction under the ordinary provisions of section 8-1 of the Income Tax Assessment Act 1997 can be claimed to the extent that the expenses are incurred for business purposes.

As the third vehicle has a carrying capacity of less than 1 tonne, it is within the definition of 'car' in section 995-1(1) of the Income Tax Assessment Act 1997 and it is subject to the substantiation provisions of Division 28 of the Income Tax Assessment Act 1997 . There are four methods to choose from in working out the deduction available: * the cents per kilometre method; * the 12% of original value method; * the one third of actual expenses method; and * the log book method.

The extent of the deduction allowed is the extent to which the vehicle is used for business purposes.