Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 28 - Car expenses  

Subdivision 28-J - Situations where you cannot use, or do not need to use, one of the 2 methods  

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History

Subdiv 28-J heading substituted by No 162 of 2015, s 3 and Sch 1 item 28, applicable in relation to the 2015-16 income year and later income years. The heading formerly read:

Subdivision 28-J - Situations where you cannot use, or don't need to use, one of the 4 methods

Operative provisions

SECTION 28-180   Car expenses related to award transport payments  

28-180(1)    

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Subdivision 900-I (Award transport payments) allows certain losses or outgoings to be deducted without getting written evidence. The losses or outgoings are *transport expenses related to an allowance or reimbursement paid or payable to you by your employer under an *industrial instrument that was in force on 29 October 1986.

Note:

This Subdivision also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 28-185(3).

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S 28-180(1) amended by No 179 of 1999.

28-180(2)    

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If that Subdivision lets you deduct *car expenses, or parts of *car expenses, without getting written evidence, you don't need to use any of the 2 methods to calculate your deductions for those expenses or parts of expenses.

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S 28-180(2) amended by No 162 of 2015, s 3 and Sch 1 item 30, by substituting " 2 methods " for " 4 methods " , applicable in relation to the 2015-16 income year and later income years.

28-180(3)    

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However, your use of the 2 methods for other *car expenses you incur for the *car for the income year is affected, unless you elect not to rely on Subdivision 900-I . Section 900-250 deals with this matter.

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History

S 28-180(3) amended by No 162 of 2015, s 3 and Sch 1 item 30, by substituting " 2 methods " for " 4 methods " , applicable in relation to the 2015-16 income year and later income years.

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