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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME    View history reference

Division 20 - Amounts included to reverse the effect of past deductions    View history reference

Subdivision 20-B - Disposal of a car for which lease payments have been deducted    View history reference

Miscellaneous rules

SECTION 20-145  

20-145  No amount included if you inherited the car  

 View history reference ITAA 36
You do not include an amount in your assessable income because of the disposal if you inherited the * car.


 



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