Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 28
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Car expenses
Subdivision 28-J
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Situations where you cannot use, or do not need to use, one of the 2 methods
SECTION 28-160
What this Subdivision is about
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Hide history noteThis Subdivision sets out the situations where you cannot use, or don ' t need to use, either of the 2 methods. These situations involve either the nature of your car or the way you use it.
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