Which of the following statements is most correct?

		Not all work related expenses need to be substantiated by written documentary evidence.
		A taxpayer must retain their documentary evidence relating to allowable deductions for a period of seven years.
		Where a taxpayer receives an assessable car allowance they are automatically entitled to claim a deduction for car expenses without the need to substantiate the claim.
		Where a taxpayer claims car expenses under the logbook method a new log book is required to be kept for twelve weeks when a replacement vehicle is purchased.
		Taxpayers can never claim the cost of occupational clothing.