Car Expenses

As previously mentioned in Item 2 of this assignment, Olivia is frequently called upon
to use her own motor vehicle to visit clients and court. For this, she received a car
allowance.
Olivia owns a Mazda 5 Sedan, which she purchased on 23 January 2017 for $31,000.
The registration number is AYN438.
Olivia informs you that she has maintained a logbook for a consecutive twelve-week
period during the 2022 income year. At the end of the twelve weeks, the logbook
revealed that Olivia had travelled a total of 18,700 kilometres, of which 13,090 were
work-related. Olivia tells you that this pattern of use is still relevant for the current
year.
At her interview, Olivia advises you that she travelled 23,182 kilometres in the current
income year and that there was no significant or material change in business usage
during the 2023 financial year from the prior year.
Olivia personally paid the following expenses in relation to her car for the 2023 income
year:

? Registration 690$
? Insurance 875$
? RACQ Roadside Assistance membership fee 120$
? Petrol and oil 3,450$
? Car washing (being $20 per month) 240$
? Minor repairs and general maintenance (all tax-deductible) 1,240$
? Bridge tolls and parking fees (all work-related) - refer note below 460$
Olivia has kept receipts for all of the above expenses.
Olivia was fully reimbursed by Grant & Associates for the bridge tolls and parking fees
totaling $460 relating to trips to visit clients and the court.