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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    View history reference

Operative provisions

SECTION 28-170  Exception for particular cars used in particular ways  

 ITAA 36

28-170(1)  

 View history reference
For particular types of *cars used in particular ways you don't need to use one of the 2 methods to calculate your deductions for *car expenses.

28-170(2)  

 View history reference
You may use one of the 2 methods, or you may instead calculate the deductions under the normal principles governing deductions, including the rules for apportioning a loss or outgoing that is only partly attributable to producing assessable income.

28-170(3)  

 View history reference
This section applies if, whenever you used the *car in the income year:


(a) the car was covered by the description in column 2 of an item in the table below; and


(b) you used the car as described in column 3 of that item.
ItemColumn 2
Particular car
Column 3
Exempt use
1.The *car was:You used the car only in one or more of the following ways:
 (a)a panel van or utility truck; or(a)in the course of producing your assessable income;
 (b)any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed principally to carry passengers); or(b)to go between your residence and a place where you use the car in the course of producing your assessable income;
 (c)a taxi.(c)by providing the car to someone else to drive between his or her residence and a place where the car is used in the course of producing your assessable income;
   (d)for the purpose of travel that is incidental to using the car in the course of producing your assessable income;
   (e)for your own or someone else's private use that was minor, infrequent and irregular.
...........
2.The *car was part of the *trading stock of a *business of selling cars that you carried on.You used the car in the course of the business.
...........
3.The *car was any type of car.You let the car on lease or hire in the course of a *business of letting cars on lease or hire that you carry on.
...........
4.The *car was any type of car.As an employer, you provided the car for the exclusive use of one or more of the following:
(a) your employees;
(b) their *relatives;
in circumstances where one or more of them was entitled to use the car for private purposes.
   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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