What are the implications if I have not kept records of my kilometres?
It is recommended that a logbook is kept to ensure accurate calculations. However, if you have not kept accurate records of your travelled kilometres, you will be limited according to the guidelines specified in your brochure. If a logbook was not kept, you will be limited as follows: If you travelled more than 32 000 kilometres for the year, the first 16 000 will be deemed as business and the difference will be deemed as private. If you travelled fewer than 32 000 kilometres the first 16 000 kilometres will be deemed as private and the difference will be deemed as business. If no records have been kept, sections 1, 2 and 3 of the travel section in your return must be completed.
