Which of the following statements is most correct?

		A taxpayer claiming less than $300 per year for work related expenses (other than car expenses) does not need to retain written documentary evidence of the expenses.
		The Australian Taxation Office will not seek to audit the taxation affairs of an employee taxpayer.
		Where a taxpayer receives an assessable laundry allowance they are automatically entitled to claim a deduction for laundry expenses without the need to substantiate the claim.
		Where a taxpayer claims car expenses under the logbook method a new logbook is required to be kept for twelve weeks every tax year.
		Taxpayers can never claim the cost of travel between their home and work place.