Income tax: motor vehicle substantiation: does the 5000 kilometre limit in section 82KX of the Income Tax Assessment Act 1936 relate to the distance travelled by the car or by the taxpayer?

Taxation Determination TD 93/177 is withdrawn with effect from today.

Section 28-25 of the Income Tax Assessment Act 1997 provides a clear answer to the question being addressed by this Determination. This answer is in accordance with the Commissioner's interpretation as outlined in this Determination which applied to the Income Tax Assessment Act 1936 .