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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 28-175  Further miscellaneous exceptions  

 ITAA 36

28-175(1)  

 View history reference
This section lists some miscellaneous cases where you don't need to use one of the 2 methods to calculate your deductions for *car expenses.

28-175(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.

28-175(3)  

The cases are as follows:


(a) the *car was unregistered throughout the period when you *held it during the income year, and during that period you used it principally in the course of producing your assessable income; or


(b) at some time during the income year the *car was part of the *trading stock of a *business of selling cars that you carried on, and you didn't use the car at any time during that year; or
 View history reference


(c) the expense is to do with repairs to or other work on the *car, and you incurred it in the course of a *business that you carried on of doing repairs or other work on cars.

In applying paragraph (a), the car is taken to be registered in a particular place while it is lawful to drive the car on a public road there.


 



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