Please explain this two methods more detail. Thanks.

Figure 12.3: Overview of the application of Div 28 of the ITAA 1997 Is the taxpayer an individual or partnership that includes at least one individual? Div 28 does not apply to the taxpayer Yes No Did the taxpayer own or lease a car during the year? Yes Taxpayer can choose either of: . Cents per km method: see [12.460] e Log book method: see [12.5550]